prikaz prve stranice dokumenta Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
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Scientific paper - Original scientific paper
Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
Occasional Paper Series, 11 (2007), 32; 1-33. https://doi.org/10.3326/ops.32
Urban, Ivica

Institutional repository: Institute of Public Finance Repository

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Urban, I. (2007). Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects. Occasional Paper Series, 11. (32), 1-33. doi: 10.3326/ops.32

Urban, Ivica. "Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects." Occasional Paper Series, vol. 11, no. 32, 2007, pp. 1-33. https://doi.org/10.3326/ops.32

Urban, Ivica. "Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects." Occasional Paper Series 11, no. 32 (2007): 1-33. https://doi.org/10.3326/ops.32

Urban, I. (2007) 'Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects', Occasional Paper Series, 11(32), pp. 1-33. doi: 10.3326/ops.32

Urban I. Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects. Occasional Paper Series [Internet]. 2007 January 31 [cited 2024 November 19];11(32):1-33. doi: 10.3326/ops.32

I. Urban, "Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects", Occasional Paper Series, vol. 11, no. 32, pp. 1-33, January 2007. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:242:394546. [Accessed: 19 November 2024]

Metadata
Title (english)Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
AuthorIvica Urban
Author's institutionInstitute of Public Finance
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity, over the quantiles of pre-tax income distribution. Through the use of ‘single parameter’ Gini indices, the social decision maker’s (henceforth SDM) relatively more or less favorable inclination toward taxpayers in the lower tails of pre-tax income distribution is accounted for. Simulations are undertaken to show how the introduction of a flat-rate system would affect progressivity.
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleOccasional Paper Series
Numberingvol. 11, no. 32, pp. 1-33
e-ISSN1333-9311
DOIhttps://doi.org/10.3326/ops.32
URN:NBNurn:nbn:hr:242:394546
Publication2007-01-31
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) icon
Created on2021-06-28 16:56:58