IDEAS home Printed from https://ideas.repec.org/a/ipf/finteo/v40y2016i2p157-168.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://fintp.ijf.hr/upload/files/ftp/2016/2/urban.pdf
    Download Restriction: no
    ---><---

    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lucie Kábelová & Ondřej Bayer, 2018. "Labour Taxation and its Effect on Employment Growth: Latest Estimations with Focus on the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(2), pages 45-57.
    2. Bulent Diclehan Cadirci & Mustafa Tekdere, 2022. "The Effect of Economic Uncertainty on the Tax Wedge: The Case of Selected OECD Countries," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, vol. 72(72-2), pages 787-822, December.
    3. Primož Dolenc & Suzana Laporšek, 2012. "Taxing wages and sustainable labour market performance: empirical evidence from OECD and EU countries," International Journal of Sustainable Economy, Inderscience Enterprises Ltd, vol. 4(3), pages 234-253.
    4. Predrag Trpeski & Biljana Tashevska, 2012. "Labour Tax Wedge In The Republic Of Macedonia - Trends And International Comparison," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-24.
    5. Ana Grdoviæ Gnip & Iva Tomic, 2010. "How hard does the tax bite hurt? Croatian vs. European worker," Financial Theory and Practice, Institute of Public Finance, vol. 34(2), pages 109-142.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ipf:finteo:v:40:y:2016:i:2:p:157-168. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Martina Fabris (email available below). General contact details of provider: https://edirc.repec.org/data/ijfffhr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.