1,720,984 research outputs found
IMPACT OF IN-WORK BENEFITS ON WORK INCENTIVES IN CROATIA: A MICROSIMULATION ANALYSIS
Get PDFGenerous social benefit systems reduce work incentives, which has prompted more than half of the EU countries to introduce some sort of make work pay policies. Previous research for Croatia has shown that certain types of households have very low work incentives. Therefore, this paper aims to analyse the impact of in-work benefits on work incentives of non-employed persons and the poverty rate in Croatia. Using the tax-benefit microsimulation model EUROMOD, which is based on the EU-SILC 2020 data, three hypothetical types of in-work benefits are simulated. The results show that the characteristics and the design of in-work benefits are essential, and the choice of the appropriate type of benefit depends on the policy objectives. This paper is the first to analyze the impact of in-work benefits on the work incentives of all non-employed persons in Croatia
THE IMPACT OF TAX AND SOCIAL BENEFIT SYSTEM REFORMS ON WORK INCENTIVES IN CROATIA: 2013-2018.
Get PDFSustavi socijalnih naknada mogu imati negativne financijske poticaje za rad, posebno onih skupina ljudi koje zaposlenjem gube izdašne iznose socijalnih naknada. Cilj je rada analizirati utjecaj reformi sustava poreza i socijalnih naknada provedenih u razdoblju 2013. – 2018. na poticaje za rad nezaposlenih osoba u Hrvatskoj za odabrane tipove hipotetskih kućanstava te napraviti komparativnu analizu Hrvatske s ostalim zemljama Europske unije. Kao pokazatelj financijskih poticaja za rad koristi se participacijska porezna stopa, koja se procjenjuje s pomoću EUROMOD-ova i OECD-ova modela poreza i socijalnih naknada. Rezultati pokazuju kako u Hrvatskoj postoje kućanstva koja imaju jako niske poticaje za rad, a to su samohrani roditelji s dvoje djece i parovi s dvoje djece u kojima jedan supružnik razmatra zaposlenje, a drugi ne radi. Nadalje, komparativna analiza otkriva kako se za spomenute tipove kućanstva Hrvatska nalazi među zemljama s najnižim poticajima za rad.Social benefit systems can have negative financial incentives to work, especially for those groups of people who lose generous amounts of social benefits when they move from unemployment to employment. The aim of this paper is to analyze the impact of the reforms of tax-benefit systems introduced in the period 2013-2018 on work incentives of unemployed persons in Croatia for selected types of hypothetical households and to conduct a comparative analysis of Croatia with other EU countries. As the main indicator of work incentives the participation tax rate is used, which is estimated using EUROMOD and OECD tax-benefit models. The results show that some types of households have very low work incentives in Croatia, namely, lone parents with two children and one-earner married couples with two children. Furthermore, the comparative analysis reveals that for the mentioned household types, Croatia is among the countries with the lowest incentives to work
Analysis of the impact of the tax-benefit system on work incentives in the Republic of Croatia using microsimulation models
No full textU disertaciji se analizira utjecaj sustava poreza, socijalnih naknada i politika za povećanje isplativosti rada na poticaje za rad i stopu siromaštva u Republici Hrvatskoj i Republici Sloveniji. Promatraju se osobe izvan rada i njihov hipotetski prelazak u svijet rada, a kao glavni pokazatelj isplativosti rada izračunava se participacijska porezna stopa (PPS), koja mjeri koliki će dio bruto plaće ostvarene na novom poslu biti izgubljen iz proračuna kućanstava zbog povećanja iznosa plaćenih poreza i smanjenja iznosa primljenih socijalnih naknada. Rezultati pokazuju da je prosječan PPS za osobe izvan rada u Hrvatskoj umjerene veličine uz značajan postotak osoba s visokom i vrlo visokim PPS-om. Utvrdilo se da vjerojatnost vrlo visokog PPS-a za osobe izvan rada pada sa stupnjem njihova obrazovanja i s razinom tržišnog dohotka koji ostvaruju njihov supružnik i ostali članovi kućanstva, a raste s brojem maloljetne djece. Nadalje, komparativna analiza isplativosti rada između Hrvatske i Slovenije sugerira da Slovenija ima viši PPS i veći udio osoba izvan rada s visokom i vrlo visokom PPS-om nego Hrvatska. Što se tiče analize politika za povećanje isplativosti rada u obje zemlje, rezultati pokazuju kako su obilježja politika vrlo važna, a odabir odgovarajućeg tipa politike ovisi o postavljenim ciljevima. Tako naknade za zaposlene koje se provjeravaju prema dohotku obitelji imaju bolje redistributivne učinke te veći utjecaj na povećanje poticaja za rad najranjivijih skupina (samohrani roditelji, parovi u kojima nitko ne radi, itd.), ali istovremeno smanjuju poticaje za rad drugog odraslog člana u paru.This dissertation analyzes the impact of the tax-benefit system and make work pay policies on work incentives and poverty reduction in Croatia and Slovenia. Persons out of work and their hypothetical transitions to employment are considered. As the main indicator of work incentives the participation tax rate (PTR) is estimated, which represents a portion of additional income that is lost because taxes increase and benefits decrease in transition of a person from non-employment into employment. The results show that the average PTR in Croatia is a moderate size, with a significant percentage of persons with high and very high PTR. The results of the logit model show that the likelihood of a very high PTR for unemployed and inactive persons in Croatia declines with their educational attainment and with the level of market income of their spouse and other household members, while it increases with the number of dependent children. A comparative analysis found that Slovenia has a higher average PTR than Croatia and has a much higher share of persons with high and very high PTR. As for the analysis of the introduced make work pay policies in both countries, the results show that the family based in-work benefit are more effective in reducing PTR of the most vulnerable groups than individual based in-work benefit. Furthermore, the family based in-work benefit is more effective in reducing poverty rates than individual based in-work benefit. However,family based in-work benefit has a negative impact on the work incentives of two-earner couples
Utjecaj promjena u porezu na dohodak na porezni teret građana
No full textU želji da osigura veću pravednost u oporezivanju dohotka fizičkih osoba, Vlada RH je donijela novi, izmijenjeni Zakon o porezu na dohodak koji je stupio na snagu 1. ožujka 2012.1 Novim izmjenama Vlada želi omogućiti porast neto dohotka za niže kategorije dohotka, te smanjiti neto dohodak za više kategorije dohotka.2 Povećanjem osobnog odbitka i promjenama poreznih razreda (tablica 1) Vlada očekuje smanjenje prihoda općeg proračuna za oko 340 milijuna kuna na godišnjoj razini, čime bi se povećao raspoloživi dohodak stanovništva. Nadalje, Vlada uvodi i novu kategoriju oporezivog dohotka, a to su dividende i udjeli u dobiti. Također, uvodi i oporezivanje dodatka na mirovinu koji postaje sastavni dio mirovine, te uvodi i oporezivanje mirovina iz inozemstva na isti način na koji se oporezuju i mirovine u tuzemstvu. Time država planira povećati porezne prihode za oko 290 milijuna kuna
Impact of personal income tax changes on citizens’ tax burden
No full textIn an eff ort to ensure more equity in personal income taxation, the Croatian Government adopted a new, amended Personal Income Tax Act that entered into force on 1 March 20121 . The new amendments should provide a basis for increasing the net income for lower income categories and reducing the net income for higher income groups2 . As a result of increasing the personal allowances and of changes in tax brackets (Table 1), the general government budget revenues are expected to fall by about HRK 340 million annually, thus increasing the disposable income of households. Moreover, the Government has introduced a new taxable income category, i.e. dividends and profi t sharing proceeds, as well as a tax on the pension supplement, which now becomes part of the pension. It has also introduced the taxation of foreign pensions in the same manner as domestic pensions. The purpose of these measures is to increase tax revenues by about HRK 290 million. The expected consequence of these legislative changes is a reduction in tax revenues by about HRK 50 million. The following analysis will try to establish whether these changes will meet Government expectations and who the winners and losers are in the new tax scheme
Procjena bruto plaća za neaktivne i nezaposlene osobe u Republici Hrvatskoj odabranim ekonometrijskim modelima
No full textU radu se procjenjuje vjerojatnost zaposlenosti i bruto-2 plaće po satu (koja je jednaka ukupnom trošku rada po satu) za neaktivne i nezaposlene osobe. Analiza se provodi odvojeno za muškarce i žene. Analiziraju se razlike u karakteristikama (dob, obrazovanje, bračni status, mjesto stanovanja, broj djece, ekonomske djelatnosti) zaposlenih osoba u odnosu na nezaposlene ili neaktivne osobe. Modeli za procjenu bruto-2 plaća po satu utvrđuju kako pojedine osobne karakteristike utječu na bruto-2 plaću po satu i na vjerojatnost zaposlenosti.
Koriste se podaci iz Ankete o dohotku stanovništva za 2011. godinu, koju provodi Državni zavod za statistiku. U izabranom uzorku uspješno su anketirana 6.403 kućanstva, što daje uzorak od 16.948 osoba. Svakoj osobi iz uzorka dodijeljen je odgovarajući ponder koji je procijenjen od strane DZS-a. Navedena ponderacija uzorka omogućava projekciju uzorka na cijelu populaciju. U ovom radu su sve procjene dobivene na temelju ponderiranog uzorka.
U uzorcima poput ADS-a podaci o plaćama su prikupljeni samo za osobe koje rade, dok za nezaposlene i neaktivne osobe ne postoje podaci o njihovim plaćama. Stoga, ako su potrebni podaci o plaćama za osobe koje ne rade, potrebo ih je procijeniti. U ovom radu se njihove procjene vrše na sljedeći način. Bruto-2 plaće po satu su najprije procijenjene primjenom modela višestruke linearne regresije. Međutim, ako postoji problem odabira uzorka, takve procjene mogu biti pristrane pa se preporuča korištenje tobit II modela. U Hrvatskoj je dobiveno da je problem odabira uzorka prisutan kod žena, pa se kod njih bruto-2 plaće po satu trebaju procjenjivati tobit II modelom. Kod muškaraca je dobiveno da ne postoji selekcijski problem. Procijenjeni parametri tobit II i linearnog regresijskog modela su gotovo identični i bruto-2 plaće po satu se mogu procijeniti koristeći model višestruke linearne regresije.The thesis estimates the probabilities of employment and gross-2 hourly wages (which is equal to total labour cost per hour) for inactive and unemployed persons in Croatia. The analysis was conducted separately for men and women. The differences in characteristics (age, education, marital status, place of residence, number of children, economic activities) of employed persons in comparison to the unemployed or inactive persons are analysed. Models for estimating gross-2 hourly wage determine how personal characteristics affect gross-2 hourly wage and probability to being employed.
The microdata used in the research come from the Survey on Income and Living Conditions (Anketa o dohotku stanovništva, ADS). The survey has been conducted by Croatian Bureau of Statistics (Državni zavod za statistiku, DZS). The selected sample contains data for 6,403 households with 16,948 persons. Every person has its own sampling weight, which is calculated by DZS. These sampling weights enable the aggregation of sample data to the whole population level. All estimations and calculation in this thesis are performed using personal sampling weights.
In samples like ADS, data on wages are recorded only for people who are actually working, whereas for unemployed and inactive persons no wage data are present. Therefore, if wage data on non-working population are required, they have to be somehow estimated. In this thesis, estimation is performed in the following way. Gross-2 hourly wages are estimated using multiple linear regression model. However, if the sample selection problem exists, such estimates may be biased and the use of tobit II model is recommended. In Croatian case it is obtained that the sample selection problem is present for women and the gross-2 hourly wages have to be estimated using tobit II model. For men sample selection problem does not occur. The estimated coefficients in both models are almost identical and the gross-2 hourly wages can be estimated using multiple linear regression model
Work Incentives in Croatia and Slovenia: Analysis Using Microsimulation Models
Get PDFU radu se analizira utjecaj poreza i socijalnih naknada na isplativost rada u Hrvatskoj i Sloveniji. Promatraju se neaktivne i nezaposlene osobe i njihov hipotetski prelazak u zaposlenost, a kao glavni pokazatelj isplativosti rada izračunava se participacijska porezna stopa (PPS), koja mjeri koliki će dio bruto plaće ostvarene na novom poslu biti izgubljen iz proračuna kućanstava zbog povećanja iznosa plaćenih poreza i smanjenja iznosa primljenih socijalnih naknada. Za razliku od ranijih istraživanja, koja su za obje zemlje napravljena na hipotetskim podatcima, u ovom se radu po prvi put izračuni i analiza PPS-a zasnivaju na anketnim podatcima, čime se za obje zemlje dobiva realna slika stanja na području isplativosti rada. Analiza je provedena na podatcima i sustavu poreza i socijalnih naknada za 2017., a glavni alat koji se koristi je EUROMOD − mikrosimulacijski model poreza i socijalnih naknada za zemlje EU-a. Rezultati pokazuju da je prosječni PPS u Hrvatskoj umjerene veličine od 31,3%, a Slovenija ima za 11,3 postotnih bodova veći PPS. Visok PPS u obje zemlje će s većom vjerojatnošću imati osobe s većim brojem maloljetne djece i osobe s nižom razinom tržišnog dohotka ostalih članova kućanstva, a u Hrvatskoj će to imati i osobe koje imaju samo osnovnoškolsko obrazovanje.The paper analyzes the impact of the tax-benefit system on work incentives in Croatia and Slovenia. Unemployed and inactive persons and their hypothetical transitions to employment are considered. As the main indicator of work incentives, the participation tax rate (PTR) is estimated, as it represents a portion of additional income that is lost because taxes increase and benefits decrease in transition of a person from non-employment into employment. Unlike previous research, which was made for both countries on hypothetical data, in this paper for the first time the calculations and analysis of PTR are based on survey data, which for both countries gives a realistic picture of the situation in the field of work incentives. The analysis is carried out on data and the tax-benefit system for 2017, and the main tool used is EUROMOD, a tax-benefit microsimulation model for the EU countries. The results show that the average PTR in Croatia is of a moderate size of 31.3%, while in Slovenia it is 11.3 percentage points higher. People with higher number of dependent children and those with lower level of market income obtained by other household members are more likely to have a high PTR in both countries, and in Croatia people with only primary education will also have it
Promjene u Zakonu o porezu na dohodak: utjecaj na prosječnu poreznu stopu
No full textVlada RH na sjednici održanoj 30. listopada usvojila je prijedlog već neko vrijeme najavljivanih promjena u Zakonu o porezu na dohodak. U ovom radu osvrćemo se na promjene koje se odnose na iznos osnovnog osobnog odbitka i veličinu poreznih razreda. Nakon promjena sustav poreza na dohodak i dalje će biti progresivan, a prosječna porezna stopa smanjit će se za sve obveznike čija je porezna obveza u sadašnjem sustavu veća od nula kuna
The impact of changes in the Personal Income Tax Act on the average tax rate
No full textThe Government of the RC, at its session on October 30, adopted a proposal for amendments to the Personal Income Tax Act, which had been announced for some time. In this article, we comment on changes to the amount of the basic personal allowance and the size of tax brackets. After the changes, the personal income tax system will continue to be progressive, while the average tax rate will decline for all taxable persons whose tax liability under the current scheme is greater than zero kuna
Predviđanje bruto plaća za osobe izvan rada u Hrvatskoj
No full textU radu se predstavljaju rezultati istraživanja čiji je cilj izgraditi model za predviđanje plaća za osobe izvan rada u Hrvatskoj. Procjene predviđenih plaća mogu se koristiti za izračun granične efektivne porezne stope na ekstenzivnoj granici i za modeliranje ponude rada. Koriste se podaci koji su prikupljeni temeljem istraživanja EU Statistics on Income and Living Conditions za 2012. U radu se opsežno objašnjavaju izvori podataka, varijable, podskupine zaposlenih, nezaposlenih i neaktivnih osoba, kao i rezultati linearnog regresijskog modela, Heckmanovog selekcijskog modela i modela kvantilne regresije. Dobivena predviđanja plaća se uspoređuju i analizira se kvaliteta njihove procjene
- …
