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Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France

Author

Listed:
  • Ivana Beketic

    (UNIQA osiguranje d.d., Zagreb, Croatia)

Abstract

The aim of this paper is to compare the average tax burden on labour income in Croatia, the Czech Republic, France, Portugal and Slovenia. The OECD Taxing Wages methodology was used to make a comparison of the tax wedges applicable to the eight hypothetical individual worker and family types. It was found that Croatia had the lowest tax wedge in all observed cases, while France had the highest tax wedge for all individual worker and family types.

Suggested Citation

  • 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.
    • Handle: RePEc:ipf:finteo:v:40:y:2016:i:2:p:169-199
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    References listed on IDEAS

    as
    1. 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.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    taxation of labour income; net average tax rate; tax wedge; Croatia; the Czech Republic; France; Portugal; Slovenia;
    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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