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Switching personal income tax and social security contributions between Slovenia and the Federation of Bosnia and Herzegovina
| Content Provider | Scilit |
|---|---|
| Author | Kramer, Dželila Čok, Mitja Cirman, Andreja Verbič, Miroslav |
| Copyright Year | 2015 |
| Description | 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. |
| Related Links | https://www.tandfonline.com/doi/pdf/10.1080/1331677X.2016.1193948?needAccess=true |
| Ending Page | 695 |
| Page Count | 14 |
| Starting Page | 682 |
| ISSN | 1331677X |
| e-ISSN | 18489664 |
| DOI | 10.1080/1331677x.2016.1193948 |
| Journal | Economic Research-Ekonomska Istraživanja |
| Issue Number | 1 |
| Volume Number | 29 |
| Language | English |
| Publisher | Informa UK Limited |
| Publisher Date | 2016-01-01 |
| Access Restriction | Open |
| Subject Keyword | Journal: Economic Research-ekonomska Istraživanja History and Philosophy of Science Redistributive Effects Income Tax Policy Switching Income Inequality Tax Progressivity Microsimulation D31 H23 H24 H29 |
| Content Type | Text |
| Resource Type | Article |
| Subject | Economics and Econometrics |
