Switching personal income tax and social security contributions between Slovenia and the Federation of Bosnia and Herzegovina

Autor:	Mitja Čok, Andreja Cirman, Dželila Kramer, Miroslav Verbič
Rok vydání:	2016
Předmět:	Social security Economics and Econometrics Labour economics Economic inequality Economic policy Income tax Microsimulation State income tax Economics Revenue Gross income Redistributive effects income tax policy switching income inequality tax progressivity microsimulation Public finance
Zdroj:	Economic research-Ekonomska istraživanja Volume 29 Issue 1
ISSN:	1848-9664 1331-677X
DOI:	10.1080/1331677x.2016.1193948
Popis:	This article examines policy switching between Slovenia and the Federation of Bosnia and Herzegovina (FBH). The idea behind it is that national microsimulation models can be used to apply Slovenian parameters to the FBH data, as established by the Personal Income Tax (PIT) Act and Social Security Contributions (SSC) Act. Accordingly, we introduce FBH parameters to Slovenian data. Along these lines, we investigate the effects on public finance systems with respect to revenues from PIT and SSC, average after-tax income, tax progressivity, income inequality, and the redistributive effect in each of these two countries, using the other country’s PIT and SSC solutions. This is the first fiscal comparison of Slovenia and the FBH, as well as the first policy switching analysis of the two countries.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a1e5636dedeaa3b692cd67d9bcf94a97 https://doi.org/10.1080/1331677x.2016.1193948 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
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