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Tax wedge on labour income in Croatia and the European Union : Preface to the special issue of Financial Theory and Practice

Author

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  • Ivica Urban

    (Institute of Public Finance, Zagreb, Croatia)

Abstract

This article is a preface to a special issue of Financial Theory and Practice, which is devoted to the comparison of tax wedge on labour income in Croatia and other EU countries. The articles in this issue have arisen from the students’ research project, undertaken in 2015. This Preface outlines the motivation behind the research project, explains the most important methodological issues, and reviews the literature on the measurement of tax wedge in Croatia.

Suggested Citation

  • Ivica Urban, 2016. "Tax wedge on labour income in Croatia and the European Union : Preface to the special issue of Financial Theory and Practice," Financial Theory and Practice, Institute of Public Finance, vol. 40(2), pages 157-168.
    • Handle: RePEc:ipf:finteo:v:40:y:2016:i:2:p:157-168
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    File URL: http://fintp.ijf.hr/upload/files/ftp/2016/2/urban.pdf
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    References listed on IDEAS

    as
    1. Primoz Dolenc & Milan Vodopivec, 2005. "The tax wedge in Slovenia: international comparison and policy recommendations," Financial Theory and Practice, Institute of Public Finance, vol. 29(3), pages 229-243.
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    Cited by:

    1. Maja Cundic, 2016. "Tax wedge in Croatia, Italy, Ireland, the Netherlands and Spain," Financial Theory and Practice, Institute of Public Finance, vol. 40(2), pages 201-230.
    2. Ivana Beketic, 2016. "Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France," Financial Theory and Practice, Institute of Public Finance, vol. 40(2), pages 169-199.
    3. Ana Gabrilo, 2016. "Tax wedge in Croatia, Belgium, Estonia, Germany and Slovakia," Financial Theory and Practice, Institute of Public Finance, vol. 40(2), pages 231-264.
    4. Jan Tecl, 2018. "Measurement of Labour Taxation," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(1), pages 5-18.
    5. Marin Onorato, 2016. "Tax wedge in Croatia, Austria, Hungary, Poland and Greece," Financial Theory and Practice, Institute of Public Finance, vol. 40(2), pages 265-288.

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    More about this item

    Keywords

    tax burden; personal income tax; social insurance contributions; family benefits; microsimulation; Croatia; EU;
    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
    • J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy

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