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Taxation of wages in the Alps-Adriatic region

Author

Listed:
  • Mitja Cok

    (University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia)

  • Mateja Ana Grulja

    (University of Ljubljana, Health Care Centre for Students, Ljubljana, Slovenia)

  • Tomaz Turk

    (University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia)

Abstract

Austria, Croatia, Hungary, Italy and Slovenia differ not only in level of average gross wage but also in the overall taxation of wages. While Croatia, Hungary and Slovenia tax the average gross wage less than Italy and Austria, a comparison of gross wages that are in absolute values close to the average gross wages of Italy and Austria or higher shows the reverse, i.e. it reveals a considerably higher taxation in the former three countries.

Suggested Citation

  • Mitja Cok & Mateja Ana Grulja & Tomaz Turk, 2013. "Taxation of wages in the Alps-Adriatic region," Financial Theory and Practice, Institute of Public Finance, vol. 37(3), pages 259-277.
    • Handle: RePEc:ipf:finteo:v:37:y:2013:i:3:p:259-277
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    Citations

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    Cited by:

    1. Jan Tecl, 2018. "Measurement of Labour Taxation," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(1), pages 5-18.

    More about this item

    Keywords

    wages; personal income tax; social security contributions; tax wedge;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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