期刊名称：Zagreb International Review of Economics and Business
印刷版ISSN：1331-5609
出版年度：2004
卷号：7
期号：1
页码：81-101
出版社：Ekonomski fakultet Sveučilišta u Zagrebu
摘要：The aim of this study are twofold: first to determine how progressive the income tax is in Croatia and second, to examine if progressivity has changed during the period from 1995 to 2002. The reason for addressing this question is that conventional wisdom that prevails in Croatia is that the overall tax burden is unfairly distributed, i.e. that the system is not progressive enough. Due to data constraints, the progressivity of the overall tax system could not be assessed, so the authors had to be satisfied only with the progressivity of the income tax.
