Income Tax Progressivity in Croatia (1995-2002)

Marina Kesner-Skreb and Sanja Madzarevic-Sujster
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Marina Kesner-Skreb: Institute of Public Finance, Zagreb, Croatia
Sanja Madzarevic-Sujster: World Bank Country Office, Zagreb, Croatia

Zagreb International Review of Economics and Business, 2004, vol. 7, issue 1, 81-101

Abstract: The aim of this study are twofold: first to determine how progressive the income tax is in Croatia and second, to examine if progressivity has changed during the period from 1995 to 2002. The reason for addressing this question is that conventional wisdom that prevails in Croatia is that the overall tax burden is unfairly distributed, i.e. that the system is not progressive enough. Due to data constraints, the progressivity of the overall tax system could not be assessed, so the authors had to be satisfied only with the progressivity of the income tax.

Keywords: Croatia; income tax progressivity (search for similar items in EconPapers)
JEL-codes: H23 H24 (search for similar items in EconPapers)
Date: 2004
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