prikaz prve stranice dokumenta Some Characteristics of the “Boat Tax” in Croatia
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Some Characteristics of the “Boat Tax” in Croatia
Newsletter : an occasional publication of the Institute of Public Finance, 11 (2009), 45; 1-6. urn:nbn:hr:242:853675
Urban, Ivica

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Urban, I. (2009). Some Characteristics of the “Boat Tax” in Croatia. Newsletter : an occasional publication of the Institute of Public Finance, 11. (45), 1-6. Retrieved from https://urn.nsk.hr/urn:nbn:hr:242:853675

Urban, Ivica. "Some Characteristics of the “Boat Tax” in Croatia." Newsletter : an occasional publication of the Institute of Public Finance, vol. 11, no. 45, 2009, pp. 1-6. https://urn.nsk.hr/urn:nbn:hr:242:853675

Urban, Ivica. "Some Characteristics of the “Boat Tax” in Croatia." Newsletter : an occasional publication of the Institute of Public Finance 11, no. 45 (2009): 1-6. https://urn.nsk.hr/urn:nbn:hr:242:853675

Urban, I. (2009) 'Some Characteristics of the “Boat Tax” in Croatia', Newsletter : an occasional publication of the Institute of Public Finance, 11(45), pp. 1-6. Available at: https://urn.nsk.hr/urn:nbn:hr:242:853675 (Accessed 24 April 2024)

Urban I. Some Characteristics of the “Boat Tax” in Croatia. Newsletter : an occasional publication of the Institute of Public Finance [Internet]. 2009 September 10 [cited 2024 April 24];11(45):1-6. Available at: https://urn.nsk.hr/urn:nbn:hr:242:853675

I. Urban, "Some Characteristics of the “Boat Tax” in Croatia", Newsletter : an occasional publication of the Institute of Public Finance, vol. 11, no. 45, pp. 1-6, September 2009. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:242:853675. [Accessed: 24 April 2024]

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Metadata
Title (english)Some Characteristics of the “Boat Tax” in Croatia
AuthorIvica Urban
Author's institutionInstitute of Public Finance
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
The introduction of any form of taxation causes many different consequences for the economy, and this is particularly true of excise taxes. Therefore establishing which market participants will actually bear the tax burden is only superficially simple. By using a specific economic model we show that an increase in the excise tax on boats in Croatia may especially hit producers in the small boat industry, and indirectly – due to the fall in production and the increase in prices – boat buyers. The increase in excise tax on boats was motivated both by intention to increase total tax revenue and by the desire to increase the tax burden on individuals with higher “ability to pay”. However, in the process the production factors in the small boat industry could suffer “collateral damage”.
Languageenglish
Publication typeOther - Popular paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleNewsletter : an occasional publication of the Institute of Public Finance
Numberingvol. 11, no. 45, pp. 1-6
e-ISSN1333-4417
URN:NBNurn:nbn:hr:242:853675
Publication2009-09-10
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) icon
Created on2021-09-02 13:48:15