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.

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

Ivica Urban, Institute of Public Finance, Zagreb, Croatia

Abstract
This article is a preface 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. This Preface 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.

Keywords: tax burden; personal income tax; social insurance contributions; family benefits; microsimulation; Croatia; EU

Year: 2016 | Volume: 40 | Issue: 2 | Pages: 157 - 168