Distributivni učinci ukidanja »socijalno motiviranih« sniženih stopa PDV-a radi povećanja izdašnosti i obuhvata ciljanih transfera: mikrosimulacijska analiza za Hrvatsku
Abstract:Many countries, including Croatia, support households in need not only through social transfers, but also through ‘socially motivated’ reduced VAT rates for goods such as food. These measures are also useful to those who are richer, so the question arises whether it is more desirable to increase social benefits that target low-income housholds. This paper analyses distributive effects of a hypothetical reform of the Croatian system of taxation and transfers which includes: (a) abolition of socially motivated r… Show more
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