A single rate of personal income tax: the impact on the distribution of the tax burden (CROSBI ID 263107)
Prilog u časopisu | popularni rad
Podaci o odgovornosti
Urban, Ivica
engleski
A single rate of personal income tax: the impact on the distribution of the tax burden
Recent research by the Institute of Public Finance shows that the progressivity of personal income tax (PIT) in Croatia is high by comparison with that in other countries and that during the period under review it actually grew.1 Various elements of PIT system affect the level of progressivity: rate structure, personal and other allowances and tax credits. From 1997 to 2004, on average 91% of the progressivity is attributable to the personal allowance, and 13% to the rate structure. The impact of other allowances and tax credits amounts to, on average, minus 4%, in which the negative sign means that these reliefs actually reduced the potential progressivity.
personal income tax ; Croatia
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Podaci o izdanju
8 (24)
2006.
1-3
objavljeno
1333-4417
1848-4662