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Tax wedge in Croatia, Austria, Hungary, Poland and Greece

Author

Listed:
  • Marin Onorato

Abstract

The aim of this paper is to compare the tax burden on labour income in Croatia, Austria, Greece, Hungary and Poland in 2013. The Taxing Wages methodology has been applied to hypothetical units across a range of gross wages in order to calculate net average tax wedge, net average tax rate, as well as other relevant indicators. When it comes to single workers without children, the smallest tax wedge for workers earning less than the average gross wage was found in Croatia, while Poland had the smallest tax wedge for above-average wages. Due to a progressive PIT system, the tax wedge for a single worker in Croatia reaches 50% at 400% of the average gross wage, equalling that of Austria, Greece and Hungary. Tax wedges for couples with two children show a similar trend.

Suggested Citation

  • 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.
    • Handle: RePEc:ipf:finteo:v:40:y:2016:i:2:p:265-288
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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.
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    Cited by:

    1. 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.

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    More about this item

    Keywords

    tax burden; tax wedge; average tax rate; personal income tax; social insurance contributions; Croatia; Austria; Hungary; Poland; Greece;
    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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