Kreso, Sead and Lazovic - Pita, Lejla (2011) Labour tax burden in the "flat tax" Western Balkan states: a comparison. In: The 5th International Scientific Conference "Entrepreneurship and Macroeconomic Management: Reflections on the World in Turmoil".
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This paper deals with a problem of high labour tax burden in the so called "flat tax" Western Balkan states. Labour tax burden is measured using standard OECD practice of the tax wedge for a single earner. Analysis deals with three Western Balkan states: FYR Macedonia, Montenegro and Bosnia and Herzegovina. All three countries apply uniform -proportional tax rate in personal income taxation and rates vary between 8% and 10%. Also, all three countries were a part of former Yugoslavia which means that they historically come from the same system of labour taxation. Of all three countries, only Bosnia and Herzegovina, due to complicated constitutional framework, does not have a unified income-related fiscal policy at the state level. Income tax reforms started at different times with different policies applied at entity levels, Federation of Bosnia and Herzegovina, Republika Srpska as well as Brcko District5. One of the reasons why countries apply income tax reforms is to decrease the level of labour tax burden. In this paper, it will be shown that all analysed countries apart from Bosnia and Herzegovina did reforms with the aim of reducing the tax wedge. B&H's income tax reform did not have any effects on decreasing the level of tax wedge.
| Tip objekta: | Materijal konferencije ili radionice (Paper) |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Dodatne informacije: | 5/2011 |
| Ključni pojmovi: | labour tax burden, personal income tax, tax wedge, social security contributions |
| Teme: | 3 Društvene znanosti > 33 Ekonomija. Ekonomska znanost > 336 Financije. Uključujući: Javne financije. Bankarstvo. Novac 3 Društvene znanosti > 33 Ekonomija. Ekonomska znanost > 336 Financije. Uključujući: Javne financije. Bankarstvo. Novac > 336.1 Javne financije, državne financije općenito |
| Odjeli: | Odjel za ekonomiju i turizam "Dr. Mijo Mirković" |
| Datum pohrane: | 08 Jan 2013 07:24 |
| Zadnja promjena: | 08 Jan 2013 07:24 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/1948 |
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