期刊名称：Working Papers of The Institute of Economics, Zagreb
印刷版ISSN：1846-4238
电子版ISSN：1847-7844
出版年度：2021
期号：4
页码：3-62
语种：English
出版社：Ekonomski institut, Zagreb
摘要：In a fiscally expansionary context, policy makers in Croatia must keep in mind the redistributive role of fiscal policies, particularly their impact on inequality and poverty. This paper uses both household survey data and national accounts to estimate how in 2018 the Croatian fiscal system affected income distribution and poverty. Moreover, it assesses the individual and the combined effects of interventions like direct and indirect taxes and social spending. The analysis found that in 2018 the fiscal system helped to reduce inequality but also increased poverty. All fiscal interventions except indirect taxes (VAT and excises) reduced inequality. However, indirect taxes not only widened the income gap between rich and poor but also increased poverty—only direct transfers had poverty reducing effects. Direct taxes (personal income tax [PIT
关键词：fiscal policy; fiscal incidence; social spending; inequality; poverty; taxes; Croatia
