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Tax wedge in Croatia, Italy, Ireland, the Netherlands and Spain

Author

Listed:
  • Maja Cundic

    (Croatian Financial Services Supervisory Agency, Zagreb, Croatia)

Abstract

Each country has a unique tax system, comprising a number of components reflecting the taxation and economic policy of a country. The aim of this paper is to analyse and compare the tax burden on labour income in Croatia, Italy, Spain, Ireland and the Netherlands while observing various family types and gross wages. The results show that, of all the countries observed, Italy has the highest tax wedge. When it comes to most of the observed families’ and single workers’ tax wedges, Croatia falls somewhere in the middle, while Ireland stands out for having a relatively low tax wedge.

Suggested Citation

  • 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.
    • Handle: RePEc:ipf:finteo:v:40:y:2016:i:2:p:201-230
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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; progressivity; tax wedge; net average tax rate; Croatia; Italy; Spain; Ireland; the Netherlands;
    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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