Taxation of wages in the Alps-Adriatic region

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.

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Year of publication:	2013
Authors:	Cok, Mitja ; Grulja, Mateja Ana ; Turk, Tomaz
Published in:	Financial Theory and Practice. - Institut za javne financije. - Vol. 37.2013, 3, p. 259-277
Publisher:	Institut za javne financije
Subject:	wages \| personal income tax \| social security contributions \| tax wedge

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Extent:	application/pdf
Type of publication:	Article
Classification:	H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010696221