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Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France


Ivana Beketić, UNIQA osiguranje d.d., Zagreb, Croatia


Abstract
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		 June, 2016
II / 2016
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EBSCO Publishing
ISSN 1846-887X
e-ISSN 1845-9757
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