Taxation of wages in the Alps-Adriatic region
Austria, Croatia, Hungary, Italy and Slovenia differ not only in level of average gross wage but also in the overall taxation of wages. While Croatia, Hungary and Slovenia tax the average gross wage less than Italy and Austria, a comparison of gross wages that are in absolute values close to the ave...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Public Finance
2013-09-01
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| Series: | Financial Theory and Practice |
| Subjects: | |
| Online Access: | http://fintp.ijf.hr/upload/files/ftp/2013/3/cok.pdf |
| _version_ | 1811287765425324032 |
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| author | Mitja Čok Mateja Ana Grulja Tomaž Turk |
| author_facet | Mitja Čok Mateja Ana Grulja Tomaž Turk |
| author_sort | Mitja Čok |
| collection | DOAJ |
| description | Austria, Croatia, Hungary, Italy and Slovenia differ not only in level of average gross wage but also in the overall taxation of wages. While Croatia, Hungary and Slovenia tax the average gross wage less than Italy and Austria, a comparison of gross wages that are in absolute values close to the average gross wages of Italy and Austria or higher shows the reverse, i.e. it reveals a considerably higher taxation in the former three countries. |
| first_indexed | 2024-04-13T03:24:13Z |
| format | Article |
| id | doaj.art-966145b4c0cf41d8aebffd9c366e3183 |
| institution | Directory Open Access Journal |
| issn | 1846-887X 1845-9757 |
| language | English |
| last_indexed | 2024-04-13T03:24:13Z |
| publishDate | 2013-09-01 |
| publisher | Institute of Public Finance |
| record_format | Article |
| series | Financial Theory and Practice |
| spelling | doaj.art-966145b4c0cf41d8aebffd9c366e31832022-12-22T03:04:41ZengInstitute of Public FinanceFinancial Theory and Practice1846-887X1845-97572013-09-0137325927710.3326/fintp.37.3.2Taxation of wages in the Alps-Adriatic regionMitja ČokMateja Ana GruljaTomaž TurkAustria, Croatia, Hungary, Italy and Slovenia differ not only in level of average gross wage but also in the overall taxation of wages. While Croatia, Hungary and Slovenia tax the average gross wage less than Italy and Austria, a comparison of gross wages that are in absolute values close to the average gross wages of Italy and Austria or higher shows the reverse, i.e. it reveals a considerably higher taxation in the former three countries.http://fintp.ijf.hr/upload/files/ftp/2013/3/cok.pdf wages; personal income tax; social security contributions; tax wedge |
| spellingShingle | Mitja Čok Mateja Ana Grulja Tomaž Turk Taxation of wages in the Alps-Adriatic region Financial Theory and Practice wages; personal income tax; social security contributions; tax wedge |
| title | Taxation of wages in the Alps-Adriatic region |
| title_full | Taxation of wages in the Alps-Adriatic region |
| title_fullStr | Taxation of wages in the Alps-Adriatic region |
| title_full_unstemmed | Taxation of wages in the Alps-Adriatic region |
| title_short | Taxation of wages in the Alps-Adriatic region |
| title_sort | taxation of wages in the alps adriatic region |
| topic | wages; personal income tax; social security contributions; tax wedge |
| url | http://fintp.ijf.hr/upload/files/ftp/2013/3/cok.pdf |
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