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- Title
Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France.
- Authors
BEKETIĆ, IVANA
- 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.
- Subjects
EUROPEAN Union countries; WAGE taxation; INCOME tax; FINANCIAL management; FINANCIAL planning
- Publication
Financial Theory & Practice, 2016, Vol 40, Issue 2, p169
- ISSN
1846-887X
- Publication type
Article
- DOI
10.3326/fintp.40.2.2