Taxation of wages in the Alps-Adriatic region

Mitja Cok, Mateja Ana Grulja and Tomaz Turk
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Mitja Cok: University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia
Mateja Ana Grulja: University of Ljubljana, Health Care Centre for Students, Ljubljana, Slovenia
Tomaz Turk: University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia

Financial Theory and Practice, 2013, vol. 37, issue 3, 259-277

Abstract: Austria, Croatia, Hungary, Italy and Slovenia differ not only in level of average gross wage but also in the overall taxation of wages. While Croatia, Hungary and Slovenia tax the average gross wage less than Italy and Austria, a comparison of gross wages that are in absolute values close to the average gross wages of Italy and Austria or higher shows the reverse, i.e. it reveals a considerably higher taxation in the former three countries.

Keywords: wages; personal income tax; social security contributions; tax wedge (search for similar items in EconPapers)
JEL-codes: H21 H24 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ipf:finteo:v:37:y:2013:i:3:p:259-277

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