Progresivnost u oporezivanju dohotka od rada u zemljama EU - Belgija, Estonija, Njemačka, Slovačka i Hrvatska

Gabrilo, Ana (2015) Progresivnost u oporezivanju dohotka od rada u zemljama EU - Belgija, Estonija, Njemačka, Slovačka i Hrvatska. Diploma thesis, Faculty of Science > Department of Mathematics.

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Abstract

The purpose of this study is to do the research on taxation of wages in Belgium, Estonia, Germany, Slovak Republic and Croatia and to draw conclusions concerning the progressivity in taxation of wages. Firstly, the rules of tax system are studied and models for each country constructed. Using those models, tax burden is calculated and its decomposition made for different types of families and different levels of income. The following conclusions are drawn: Taxation of wages is progressive in every country, except Germany, where the regressive effect of social security contributions makes the system nonprogressive for some levels of income. The highest tax burden on single person’s income, for almost all levels of income, is found in Belgium. At the average level of income, the lowest tax burden on single person’s income is in Croatia, followed by Estonia, Slovak Republic and Germany. However, if the income is 250% of the average, the lowest tax burden is in Estonia, followed by Slovak Republic, Germany, Croatia and, with the highest tax burden, Belgium. The highest tax burden on income of family with two dependent children, and in which only one spouse earns income, is in Belgium. At the average level of income, the lowest tax burden is in Croatia, followed by Slovak Republic, Estonia and Germany. However, if the income is 250% of the average, the lowest tax burden is in Germany, followed by Estonia, Slovak Republic and Croatia. Taxation of average income of other countries using the rules of Croatian tax system shows that tax burden on income of a single person is lower in Croatia when compared with all the other countries, except Germany. Tax burden on income of a family with two dependent children, in which only one spouse earns income, is lower in Croatia only when compared to Estonia and Slovak Republic.

Item Type: Thesis (Diploma thesis)
Keywords: taxation of wages, progressivity, tax burden/wedge, Belgium, Estonia, Germany, Slovak Republic, Croatia
Supervisor: Ott, Katarina
Date: 2015
Number of Pages: 58
Subjects: NATURAL SCIENCES > Mathematics
Divisions: Faculty of Science > Department of Mathematics
Depositing User: Iva Prah
Date Deposited: 07 Oct 2015 12:47
Last Modified: 07 Oct 2015 12:47
URI: http://digre.pmf.unizg.hr/id/eprint/4261

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