Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity, over the quantiles of pre-tax...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Institute of Public Finance
2006-09-01
|
| Series: | Financial Theory and Practice |
| Subjects: | |
| Online Access: | http://www.ijf.hr/eng/FTP/2006/3/urban.pdf |