文章基本信息

标题：Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers
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作者：Urban, Ivica
期刊名称：Financial Theory and Practice
印刷版ISSN：1846-887x
电子版ISSN：1845-9757
出版年度：2008
卷号：32
期号：3
页码：387-403
出版社：Institute Of Public Finance
摘要：The paper discusses the methodology and preliminary results of an investigation of the redistributive effects of social security contributions (SSC), personal income tax (PIT), public pensions as well as means-tested and non-means-tested cash benefits in Croatia. The transition from a pre- to a post-tax-and-benefit income is analyzed in order to reveal which instruments contribute most to the reduction of inequality. The Croatian system of individual taxes, pensions and social benefits seems to be highly redistributive, with public pensions being the instrument that contributes most, followed by SSC and PIT.
关键词：income inequality; redistribution; fiscal instruments