Tax wedge in Croatia, Belgium, Estonia, Germany and Slovakia
The aim of this paper is to analyse the taxation of labour income in Croatia, Belgium,Estonia, Germany and Slovakia. Having presented an outline of tax system rules, the paper shows the decomposition of the net average tax wedge for different family types and different income levels based on the OECD methodology. The results show that all observed countries apply a progressive tax schedule, apart from Germany where taxation for higher gross wages is not progressive due to a cap on the SIC base. When it comes to a taxpayer earning an average gross wage, a Croatian single worker without children... Mehr ...
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Dokumenttyp: | Artikel |
Erscheinungsdatum: | 2016 |
Reihe/Periodikum: | Financial Theory and Practice, Vol 40, Iss 2, Pp 231-264 (2016) |
Verlag/Hrsg.: |
Institute of Public Finance
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Schlagwörter: | taxation of labour income / progressivity / tax wedge / Belgium / Estonia / Germany / Slovakia / Croatia / Finance / HG1-9999 |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-28938451 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://doi.org/10.3326/fintp.40.2.4 |