Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers
The paper discusses the methodology and preliminary results of an investigation of the redistributive effects of social security contributions (SSC), personal income tax (PIT), public pensions as well as means-tested and non-means-tested cash benefits in Croatia.The transition from a pre- to a post-...
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| Format: | Article |
| Language: | English |
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Institute of Public Finance
2008-09-01
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| Series: | Financial Theory and Practice |
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| Online Access: | http://www.ijf.hr/eng/FTP/2008/3/urban.pdf |
| _version_ | 1819156008290746368 |
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| author | Ivica Urban |
| author_facet | Ivica Urban |
| author_sort | Ivica Urban |
| collection | DOAJ |
| description | The paper discusses the methodology and preliminary results of an investigation of the redistributive effects of social security contributions (SSC), personal income tax (PIT), public pensions as well as means-tested and non-means-tested cash benefits in Croatia.The transition from a pre- to a post-tax-and-benefit income is analyzed in order to reveal which instruments contribute most to the reduction of inequality. The Croatian system of individual taxes, pensions and social benefits seems to be highly redistributive, with public pensions being the instrument that contributes most, followed by SSC and PIT. |
| first_indexed | 2024-12-22T15:46:02Z |
| format | Article |
| id | doaj.art-36c2637129204ddabb58b61c7a5ad963 |
| institution | Directory Open Access Journal |
| issn | 1846-887X 1845-9757 |
| language | English |
| last_indexed | 2024-12-22T15:46:02Z |
| publishDate | 2008-09-01 |
| publisher | Institute of Public Finance |
| record_format | Article |
| series | Financial Theory and Practice |
| spelling | doaj.art-36c2637129204ddabb58b61c7a5ad9632022-12-21T18:21:01ZengInstitute of Public FinanceFinancial Theory and Practice1846-887X1845-97572008-09-01323387403Income Redistribution in Croatia: The Role of Individual Taxes and Social TransfersIvica UrbanThe paper discusses the methodology and preliminary results of an investigation of the redistributive effects of social security contributions (SSC), personal income tax (PIT), public pensions as well as means-tested and non-means-tested cash benefits in Croatia.The transition from a pre- to a post-tax-and-benefit income is analyzed in order to reveal which instruments contribute most to the reduction of inequality. The Croatian system of individual taxes, pensions and social benefits seems to be highly redistributive, with public pensions being the instrument that contributes most, followed by SSC and PIT.http://www.ijf.hr/eng/FTP/2008/3/urban.pdfincome inequalityredistributionfiscal instruments |
| spellingShingle | Ivica Urban Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers Financial Theory and Practice income inequality redistribution fiscal instruments |
| title | Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers |
| title_full | Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers |
| title_fullStr | Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers |
| title_full_unstemmed | Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers |
| title_short | Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers |
| title_sort | income redistribution in croatia the role of individual taxes and social transfers |
| topic | income inequality redistribution fiscal instruments |
| url | http://www.ijf.hr/eng/FTP/2008/3/urban.pdf |
| work_keys_str_mv | AT ivicaurban incomeredistributionincroatiatheroleofindividualtaxesandsocialtransfers |