{"title":"阿尔卑斯-亚得里亚海地区的工资税","authors":"Mitja Cok, Mateja Ana Grulja, T. Turk","doi":"10.3326/FINTP.37.3.2","DOIUrl":null,"url":null,"abstract":"Austria, Croatia, Hungary, Italy and Slovenia differ not only in level of average gross wage but also in the overall taxation of wages. While Croatia, Hungary and Slovenia tax the average gross wage less than Italy and Austria, a comparison of gross wages that are in absolute values close to the average gross wages of Italy and Austria or higher shows the reverse, i.e. it reveals a considerably higher taxation in the former three countries.","PeriodicalId":30016,"journal":{"name":"Financial Theory and Practice","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2013-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"9","resultStr":"{\"title\":\"Taxation of wages in the Alps-Adriatic region\",\"authors\":\"Mitja Cok, Mateja Ana Grulja, T. Turk\",\"doi\":\"10.3326/FINTP.37.3.2\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Austria, Croatia, Hungary, Italy and Slovenia differ not only in level of average gross wage but also in the overall taxation of wages. While Croatia, Hungary and Slovenia tax the average gross wage less than Italy and Austria, a comparison of gross wages that are in absolute values close to the average gross wages of Italy and Austria or higher shows the reverse, i.e. it reveals a considerably higher taxation in the former three countries.\",\"PeriodicalId\":30016,\"journal\":{\"name\":\"Financial Theory and Practice\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2013-09-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"9\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Financial Theory and Practice\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.3326/FINTP.37.3.2\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Financial Theory and Practice","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3326/FINTP.37.3.2","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Austria, Croatia, Hungary, Italy and Slovenia differ not only in level of average gross wage but also in the overall taxation of wages. While Croatia, Hungary and Slovenia tax the average gross wage less than Italy and Austria, a comparison of gross wages that are in absolute values close to the average gross wages of Italy and Austria or higher shows the reverse, i.e. it reveals a considerably higher taxation in the former three countries.
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