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Using the age-based insurance eligibility criterion to estimate moral hazard in medical care consumption 基于年龄保险资格标准的医疗消费道德风险评估
Financial Theory and Practice Pub Date : 2016-09-08 DOI: 10.3326/FINTP.40.3.3
Yan Zheng, T. Vukina
{"title":"Using the age-based insurance eligibility criterion to estimate moral hazard in medical care consumption","authors":"Yan Zheng, T. Vukina","doi":"10.3326/FINTP.40.3.3","DOIUrl":"https://doi.org/10.3326/FINTP.40.3.3","url":null,"abstract":"This paper uses fuzzy regression discontinuity design to estimate the moral hazard effect in health care consumption in the population of young adults. We use invoice data for outpatient hospital services from a regional hospital in Croatia.The estimation is complicated by the fact that the data set consists only of users of medical services, which would tend to underestimate the moral hazard effect. To address this issue we use a modified version of the instrumental variables approach.We find a 92% reduction in the number of hospital visits for individuals who lost insurance coverage when crossing the 18th birthday threshold.","PeriodicalId":30016,"journal":{"name":"Financial Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89882607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Tax wedge in Croatia, Belgium, Estonia, Germany and Slovakia 克罗地亚、比利时、爱沙尼亚、德国和斯洛伐克的税收楔子
Financial Theory and Practice Pub Date : 2016-06-09 DOI: 10.3326/FINTP.40.2.4
Ana Gabrilo
{"title":"Tax wedge in Croatia, Belgium, Estonia, Germany and Slovakia","authors":"Ana Gabrilo","doi":"10.3326/FINTP.40.2.4","DOIUrl":"https://doi.org/10.3326/FINTP.40.2.4","url":null,"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.","PeriodicalId":30016,"journal":{"name":"Financial Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84320635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Tax wedge on labour income in Croatia and the European Union : Preface to the special issue of Financial Theory and Practice 克罗地亚和欧盟劳动收入的税收楔子:《金融理论与实践》专刊前言
Financial Theory and Practice Pub Date : 2016-06-09 DOI: 10.3326/FINTP.40.2.1
I. Urban
{"title":"Tax wedge on labour income in Croatia and the European Union : Preface to the special issue of Financial Theory and Practice","authors":"I. Urban","doi":"10.3326/FINTP.40.2.1","DOIUrl":"https://doi.org/10.3326/FINTP.40.2.1","url":null,"abstract":"This article is a preface to a special issue of Financial Theory and Practice, which is devoted to the comparison of tax wedge on labour income in Croatia and other EU countries. The articles in this issue have arisen from the students’ research project, undertaken in 2015. This Preface outlines the motivation behind the research project, explains the most important methodological issues, and reviews the literature on the measurement of tax wedge in Croatia.","PeriodicalId":30016,"journal":{"name":"Financial Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74801483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Tax wedge in Croatia, Austria, Hungary, Poland and Greece 克罗地亚、奥地利、匈牙利、波兰和希腊的税收楔子
Financial Theory and Practice Pub Date : 2016-06-09 DOI: 10.3326/FINTP.40.2.5
M. Onorato
{"title":"Tax wedge in Croatia, Austria, Hungary, Poland and Greece","authors":"M. Onorato","doi":"10.3326/FINTP.40.2.5","DOIUrl":"https://doi.org/10.3326/FINTP.40.2.5","url":null,"abstract":"The aim of this paper is to compare the tax burden on labour income in Croatia, Austria, Greece, Hungary and Poland in 2013. The Taxing Wages methodology has been applied to hypothetical units across a range of gross wages in order to calculate net average tax wedge, net average tax rate, as well as other relevant indicators. When it comes to single workers without children, the smallest tax wedge for workers earning less than the average gross wage was found in Croatia, while Poland had the smallest tax wedge for above-average wages. Due to a progressive PIT system, the tax wedge for a single worker in Croatia reaches 50% at 400% of the average gross wage, equalling that of Austria, Greece and Hungary. Tax wedges for couples with two children show a similar trend.","PeriodicalId":30016,"journal":{"name":"Financial Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80810167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France 克罗地亚、斯洛文尼亚、捷克共和国、葡萄牙和法国的税收楔子
Financial Theory and Practice Pub Date : 2016-06-09 DOI: 10.3326/FINTP.40.2.2
Ivana Beketić
{"title":"Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France","authors":"Ivana Beketić","doi":"10.3326/FINTP.40.2.2","DOIUrl":"https://doi.org/10.3326/FINTP.40.2.2","url":null,"abstract":"The aim of this paper is to compare the average tax burden on labour income in Croatia, the Czech Republic, France, Portugal and Slovenia. The OECD Taxing Wages methodology was used to make a comparison of the tax wedges applicable to the eight hypothetical individual worker and family types. It was found that Croatia had the lowest tax wedge in all observed cases, while France had the highest tax wedge for all individual worker and family types.","PeriodicalId":30016,"journal":{"name":"Financial Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74658868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Tax wedge in Croatia, Italy, Ireland, the Netherlands and Spain 克罗地亚、意大利、爱尔兰、荷兰和西班牙的税收楔子
Financial Theory and Practice Pub Date : 2016-06-09 DOI: 10.3326/FINTP.40.2.3
Maja Cundić
{"title":"Tax wedge in Croatia, Italy, Ireland, the Netherlands and Spain","authors":"Maja Cundić","doi":"10.3326/FINTP.40.2.3","DOIUrl":"https://doi.org/10.3326/FINTP.40.2.3","url":null,"abstract":"Each country has a unique tax system, comprising a number of components reflecting the taxation and economic policy of a country. The aim of this paper is to analyse and compare the tax burden on labour income in Croatia, Italy, Spain, Ireland and the Netherlands while observing various family types and gross wages. The results show that, of all the countries observed, Italy has the highest tax wedge. When it comes to most of the observed families’ and single workers’ tax wedges, Croatia falls somewhere in the middle, while Ireland stands out for having a relatively low tax wedge.","PeriodicalId":30016,"journal":{"name":"Financial Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89774397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Inequality: what can be done? / Anthony B. Atkinson. Harvard University Press, Cambridge, Massachusetts, 2015, pp. 384 不平等:我们能做些什么?/安东尼·阿特金森。哈佛大学出版社，剑桥，马萨诸塞州，2015，第384页
Financial Theory and Practice Pub Date : 2016-06-09 DOI: 10.3326/FINTP.40.2.6
Lejla Lazović-Pita
{"title":"Inequality: what can be done? / Anthony B. Atkinson. Harvard University Press, Cambridge, Massachusetts, 2015, pp. 384","authors":"Lejla Lazović-Pita","doi":"10.3326/FINTP.40.2.6","DOIUrl":"https://doi.org/10.3326/FINTP.40.2.6","url":null,"abstract":"","PeriodicalId":30016,"journal":{"name":"Financial Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90492806","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Tax penalties in SME tax compliance 中小企业税务合规中的税务处罚
Financial Theory and Practice Pub Date : 2016-03-15 DOI: 10.3326/FINTP.40.1.4
Artur Świstak
{"title":"Tax penalties in SME tax compliance","authors":"Artur Świstak","doi":"10.3326/FINTP.40.1.4","DOIUrl":"https://doi.org/10.3326/FINTP.40.1.4","url":null,"abstract":"Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant. On the other hand, unlike larger businesses, they are usually sole proprietors or owner-operated businesses, hence highly responsive to personal, social, cognitive and emotional factors. These attributes pave the way to a better use of measures designed to influence their behavior and choices. This paper discusses the role and effectiveness of tax penalties in enhancing tax compliance in small businesses. It argues that tax penalties, although indispensable for tax enforcement, may not be a first-choice tool in ensuring tax compliance. Too punitive a tax regime is an important barrier to business formalization and increasing severity of tax penalties does not produce the intended results. To be effective, tax penalties should deter and motivate taxpayers rather than exert repressive measures against them.","PeriodicalId":30016,"journal":{"name":"Financial Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75400566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 28
The estimate of regional balances of payments in Croatia 对克罗地亚区域国际收支的估计
Financial Theory and Practice Pub Date : 2016-03-15 DOI: 10.3326/FINTP.40.1.3
P. Filipić
{"title":"The estimate of regional balances of payments in Croatia","authors":"P. Filipić","doi":"10.3326/FINTP.40.1.3","DOIUrl":"https://doi.org/10.3326/FINTP.40.1.3","url":null,"abstract":"Neither the region, as part of the state, nor regional development has occupied the centre of attention in the theory of international trade. There are several reasons, both theoretical and methodological, as well as entirely practical, including the want of any adequate statistics, particularly those necessary for the construction of Croatian regional balances of payments. Accordingly, there are several objectives to this work. After the introduction in which reference is made to the limitations of the running of individual regional economic policies, comes a chapter in which the content of an ideal regional balance of payments is defined. On the way from the ideal to the objective content of regional balances of payments, that is, one reflecting the available data, many methodological problems had to be solved and suitable statistics set up. In the sequel, the analysis of the balances of payments reveals a whole scale of regions that are negative or positive in terms of foreign currency. Although the quantities of the individual balances and items are interesting in themselves, it is important to understand that the different regional exposures to monetary policy possibly require a selective approach from economic policy. At the end, making use of the regional balances of payments, the influence of the depreciation of the kuna on the gross domestic product of the regions is analysed. It is established that in some hypothetical depreciation, if foreign currency transactions were treated ceteris paribus in relation to other economic aggregates, there would be important gains and losses, which would lead to ever greater developmental inequality in Croatia.","PeriodicalId":30016,"journal":{"name":"Financial Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90825638","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Book review: Practices, Institutions and Networks / Jeremy Morris and Abel Polese (eds.) 书评:实践，制度和网络/ Jeremy Morris和Abel Polese(编)
Financial Theory and Practice Pub Date : 2016-03-15 DOI: 10.3326/fintp.40.1.5
P. Bejaković
{"title":"Book review: Practices, Institutions and Networks / Jeremy Morris and Abel Polese (eds.)","authors":"P. Bejaković","doi":"10.3326/fintp.40.1.5","DOIUrl":"https://doi.org/10.3326/fintp.40.1.5","url":null,"abstract":"","PeriodicalId":30016,"journal":{"name":"Financial Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77605220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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