E-Knjižnica FET "Dr. Mijo Mirković"

How hard does a tax bite hurt? Croatian vs. European worker

Grdović Gnip, Ana and Tomić, Iva (2010) How hard does a tax bite hurt? Croatian vs. European worker. Financial Theory and Practice , 34 (2). pp. 109-142. ISSN 1332-3970

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The main objective of this paper is to analyze the tax burden in Croatia and to find out whether and how the size and the structure of total labour costs affect functioning of the labour market. The tax wedge, together with employment and unemployment rates, is brought into play to classify EU countries and Croatia into clusters using K-means and hierarchical clustering. Results show that Croatia is classified among countries with high tax wedge and high unemployment rate. The same holds when, instead of tax wedge, personal average tax rate is considered. However, in Croatia most of the tax burden is borne by the employees, not by the employers. Thus, the average Croatian industry worker bears a relatively high tax burden, which is exacerbated when the newly introduced "crisis tax" and the VAT are taken into account.

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Tip objekta: Članak
Dodatne informacije: 2010/34
Ključni pojmovi: tax burden, (un)employment, cluster analysis.
Teme: 3 Društvene znanosti > 33 Ekonomija. Ekonomska znanost > 336 Financije. Uključujući: Javne financije. Bankarstvo. Novac > 336.2 Javni prihodi > 336.221.264 Porezni teret. Porezna stopa
Odjeli: Fakultet ekonomije i turizma "Dr. Mijo Mirković"
Datum pohrane: 04 Pro 2013 11:02
Zadnja promjena: 04 Pro 2013 11:02
URI: http://eknjiznica.unipu.hr/id/eprint/2576

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