Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France
Ivana Beketić, UNIQA osiguranje d.d., Zagreb, Croatia
The aim of this paper is to compare the average tax burden on labour income in Croatia, the Czech Republic, France, Portugal and Slovenia. The OECD Taxing Wages methodology was used to make a comparison of the tax wedges applicable to the eight hypothetical individual worker and family types. It was found that Croatia had the lowest tax wedge in all observed cases, while France had the highest tax wedge for all individual worker and family types.
Keywords: taxation of labour income; net average tax rate; tax wedge; Croatia; the Czech Republic; France; Portugal; Slovenia
Year: 2016 | Volume: 40 | Issue: 2 | Pages: 169 - 199
Full text (PDF) | DOI: 10.3326/fintp.40.2.2 | E-mail this article | Download to citation manager
II / 2016
Tax wedge on labour income in Croatia and the European Union : Preface to the special issue of Financial Theory and Practice