Tax wedge in Croatia, Belgium, Estonia, Germany and Slovakia

Ana Gabrilo
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引用次数: 3

Abstract

The aim of this paper is to analyse the taxation of labour income in Croatia, Belgium,Estonia, Germany and Slovakia. Having presented an outline of tax system rules, the paper shows the decomposition of the net average tax wedge for different family types and different income levels based on the OECD methodology. The results show that all observed countries apply a progressive tax schedule, apart from Germany where taxation for higher gross wages is not progressive due to a cap on the SIC base. When it comes to a taxpayer earning an average gross wage, a Croatian single worker without children has the lowest tax burden, followed by Estonia, Slovakia, Germany and Belgium. However, as regards taxpayers earning 400% of AGW, Estonia has the smallest tax wedge, followed by Slovakia, Germany, Croatia and Belgium. Similar results are obtained by analyzing the tax wedge for couples with two children where one spouse is out of work.
克罗地亚、比利时、爱沙尼亚、德国和斯洛伐克的税收楔子
本文的目的是分析克罗地亚,比利时,爱沙尼亚,德国和斯洛伐克的劳动收入税收。在提出了税收制度规则的大纲之后,本文显示了基于经合组织方法的不同家庭类型和不同收入水平的净平均税收楔子的分解。结果表明,所有观察到的国家都采用累进税制,除了德国,由于SIC基数的上限,对较高的总工资征税不是累进的。就纳税人的平均总工资而言,克罗地亚没有孩子的单身工人的税负最低,其次是爱沙尼亚、斯洛伐克、德国和比利时。然而,就收入为AGW 400%的纳税人而言,爱沙尼亚的税收楔子最小,其次是斯洛伐克、德国、克罗地亚和比利时。通过分析有两个孩子的夫妇中一方失业的税收楔子,也得到了类似的结果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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