prikaz prve stranice dokumenta Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
  Preuzmi
PDF 610.45 KB
Znanstveni rad - Izvorni znanstveni rad
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

Citirajte ovaj rad

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, br. 32, 2007, str. 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, br. 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), str. 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]. 31.01.2007. [pristupljeno 19.04.2024.];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, br. 32, str. 1-33, Siječanj 2007. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:394546. [Citirano: 19.04.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:242:394546
Prijavite se u repozitorij kako biste mogli spremiti objekt u svoju listu.
Podaci o radu
Naslov (engleski)Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
AutorIvica Urban
Autorova ustanovaInstitut za javne financije
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
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.
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaOccasional Paper Series
Brojčani podacivol. 11, br. 32, str. 1-33
e-ISSN1333-9311
DOIhttps://doi.org/10.3326/ops.32
URN:NBNurn:nbn:hr:242:394546
Datum objave publikacije2007-01-31
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2021-06-28 16:56:58