Tax wedge on labour income in Croatia and the European Union : Preface to the special issue of Financial Theory and Practice

Urban, Ivica

doi:10.3326/fintp.40.2.1

Cited by 12 publications

(21 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Many researches and studies use as a source of data on labour taxation data from the study Taxing Wages, provided by OECD. There are also other measurements which usually criticise the methodology adopted by OECD and try to find their own way (Cok et al, 2013;Urban, 2016). The study Taxing Wages is issued annually by OECD for 34 countries which are part of the OECD.…”

Section: Microeconomic Measurementmentioning

confidence: 99%

“…The study provides information on the personal income tax and social security contributions paid by employees, social security contributions and payroll taxes paid by their employers and cash benefits received by families. It does not take into the account compulsory and voluntary payments to other funds (Urban, 2016). It is not possible to measure the amount of taxation for each individual tax payer in the economy, so the study focuses on eight different types of families (households).…”

Section: Microeconomic Measurementmentioning

confidence: 99%

See 1 more Smart Citation

Measurement of Labour Taxation

Tecl¹

2018

EFAJ

View full text Add to dashboard Cite

Measurement of taxation of individuals is currently an interesting topic, as there is a number of people who can perform their job from any place in the world and their net income is one of the most important criteria on the basis of which their final decision is being made. Level of labour taxation is also important for international companies, which consider the location of their business and one of their important criteria is labour taxation. Provided the companies want to pay their employees equal net wage in each country, high labour taxation increases their costs. This also means that the labour taxation is related to the country's competitiveness. However, there is not just one way of measurement of labour taxation, because one can distinguish between nominal, average, effective and marginal tax rates on labour and there is also the tax wedge which could measure the labour taxation. The aim of this paper is to re-calculate numbers for the implicit tax rate (tax wedge) on labour in the EU countries for the newer period based on the Eurostat data according to the Mendoza et al. (1994) and Wolff (2005) methodology. These values will be in turn compared with data on the tax wedge measured by the Eurostat using their own methodology. One could expect that each methodology could give slightly different results, but these results should be similar. If there are differences between these values, the decision of individuals could be incorrectly affected by different values of labour taxation.

show abstract

Section: Microeconomic Measurementmentioning

confidence: 99%

Section: Microeconomic Measurementmentioning

confidence: 99%

Measurement of Labour Taxation

Tecl¹

2018

EFAJ

View full text Add to dashboard Cite

show abstract

“…The aim of this paper is to analyse the tax burden on labour income in Croatia and selected EU countries -Italy, Spain, Ireland and the Netherlands -and compare their respective tax burdens in 2013 on the basis of certain tax burden indicators. This parallel analysis is based on the Taxing Wages methodology and constitutes a part of the research project described in Urban (2016).…”

Section: Introductionmentioning

confidence: 99%

Tax wedge in Croatia, Italy, Ireland, the Netherlands and Spain

Cundić¹

2016

fintp

View full text Add to dashboard Cite

The author would like to thank two anonymous referees for their useful comments and suggestions. This article belongs to a special issue of Financial Theory and Practice, which is devoted to the comparison of tax wedge on labour income in Croatia and other EU countries. The articles in this issue have arisen from the students' research project, undertaken in 2015. The Preface to the special issue (Urban, 2016) outlines the motivation behind the research project, explains the most important methodological issues, and reviews the literature on the measurement of tax wedge in Croatia. The views expressed in this paper are solely those of the author and do not necessarily represent those of the institution in which she is employed.

show abstract

“…As explained in Urban (2016), total labour cost is the sum of gross wage, employer SICs and payroll taxes. Total net tax is the sum of all SICs, payroll taxes and PIT, minus cash family benefits.…”

mentioning

confidence: 99%

“…Thus, the former plays a role in the tax burden calculation and the latter does not. For more information about this topic, see Urban (2016), Blažić and Trošelj (2012), OECD (2014OECD ( , 2015.…”

mentioning

confidence: 99%