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

Ivana Beketic
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Ivana Beketic: UNIQA osiguranje d.d., Zagreb, Croatia

Financial Theory and Practice, 2016, vol. 40, issue 2, 169-199

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 (search for similar items in EconPapers)
JEL-codes: H21 H24 J38 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ipf:finteo:v:40:y:2016:i:2:p:169-199

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