Distribution of income and taxes in Slovenia and Croatia (CROSBI ID 141306)
Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Čok, Mitja ; Urban, Ivica
engleski
Distribution of income and taxes in Slovenia and Croatia
The purpose of this article is to estimate the redistributive effects of personal income tax (PIT) in Slovenia and Croatia. The decomposition of the Gini coefficient developed by Aronson, Johnson & Lambert reveals only a limited difference between potential and actual redistribution, with this loss being a consequence of the different tax treatment of taxpayers with equal pre-tax income. The results also suggest that Croatia experiences greater income inequality among taxpayers than Slovenia. Another decomposition of inequality measure indicates that some types of income — especially wages — contribute a constant and high proportion to the overall inequality seen in both countries during the period examined.
redistributive effect ; income inequality ; decomposition
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Podaci o izdanju
19 (3)
2007.
299-316
objavljeno
1463-1377
1465-3958
10.1080/14631370701503406