engleski

Distribution of income and taxes in Slovenia and Croatia

This paper analyses the importance of personal income tax and social security contributions in Slovenia and Croatia. Beside the estimation of the redistributive effects of these taxes it also includes estimates of income inequality measures. Results suggest that Croatia experiences higher inequality of income subject to tax compared with Slovenia. In both countries the tax system reveals only a limited difference between potential and actual redistribution. Results also point out that some types of income - especially wages - contributed a constantly high proportion to the overall inequality in both countries.

redistributive effects; income inequality; decomposition

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