文章基本信息

标题：Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
本地全文：下载
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：2006
卷号：30
期号：3
页码：207-231
出版社：Institute Of Public Finance
摘要：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 income distribution. Through the use of ‘single parameter’ Gini indices, the social decision maker’s (henceforth SDM) relatively more or less favorable inclination toward taxpayers in the lower tails of pre-tax income distribution is accounted for. Simulations are undertaken to show how the introduction of a flat-rate system would affect progressivity.
关键词：personal income tax; progressivity; decomposition