Tax Progressivity and Social Welfare with a Continuum of Inequality Views

If public policies should aim at promoting social welfare, then tax progressivity/regressivity should be considered in terms of its impact on social welfare, rather than as an end in itself. Whether a tax is progressive or regressive and how much it affects social welfare depends on how a neutral tax, a tax neither progressive nor regressive, is defined. This, in turn, depends on the inequality view taken, that is, on what kind of transformation of an income distribution is considered not to change the level of inequality. Kakwani and Son (Journal of Economic Inequality, 2021) developed a social welfare-based framework, which enables one to decompose the total welfare loss associated with a tax into elements of which one is the welfare impact of tax progressivity/regressivity. While Kakwani and Son consider only the inequality views known as relative and absolute inequality, we provide a generalisation of the framework to accommodate all intermediate inequality views in the continuum between the two polar views. While the total welfare loss does not depend on inequality view, its composition does: for a progressive (regressive) tax, moving closer to the relative view reduces (increases) the importance of progressivity (regressivity) for the total welfare impact. Thus, the perception of the composition of a given tax-induced welfare loss varies with the inequality view taken. We apply the generalised framework to assess the impact on social welfare of the Croatian tax system, showing that it matters for such an assessment which inequality view is taken

Innovation in the public services at the local and regional level

Awareness of the importance of innovation in the public sector is increasing. It should create added public value to the citizens and the society. Public sector innovation is a challenge, but it is also increasingly recognized as a solution to growing budgetary pressures. The paper explores the implementation of innovation in public services at the local level in Croatia. Most of the research conducted so far explores the role of the private sector in the implementation of innovation in the public sector. The objective of this paper is to analyse results of a survey that has been conducted on a sample of representatives of local and regional government in Croatia (big cities and counties) and representatives of local action groups (LAGs) and local/regional development agencies (LRDAs) to examine the ability of Croatian local and regional public sector to innovate and identify the barriers that may hinder the process of introduction and implementation of this innovation. It, thus, explores the main barriers for the implementation of innovative activities at the local level from the perspective of different local actors. The results show that three factors that hinder the process of introducing innovation into the Croatian public sector are competence-related obstacles, bureaucratic barriers, and funding difficulties

Pregled tržišta nekretnina Republike Hrvatske : 2020 - slike i grafovi

Slike i grafovi koji prate istoimenu studiju

Pregled tržišta nekretnina Republike Hrvatske : 2018

Osnovni je cilj objavljivanja publikacije učiniti temeljne informacije o stanju i trendovima na tržištu nekretnina javno dostupnima i na takav način omogućiti ekonomičnije raspolaganje nekretninama te učinkovitije i svrsishodnije upravljanje hrvatskim prostorom. Pregled tržišta nekretnina u Republici Hrvatskoj se pri tome fokusira na stanje i trendove na tržištu nekretnina te diferencira sljedeće tipove nekretnina: stanove (što uključuje i apartmane), obiteljske kuće, poslovne nekretnine, građevinska zemljišta, poljoprivredna zemljišta i šumska zemljišta. Naglasak u predstavljanju podataka je pri tome stavljen na prosječne (medijalne) kupoprodajne cijene nekretnina, prosječnu veličinu nekretnina koje su predmet kupoprodajnih transakcija te prosječnu starost nekretnine (ukoliko se radi o rezidencijalnim tipovima nekretnina). Za svaki pobrojani tip nekretnine i za svaki pokazatelj prikazuju se podaci na nacionalnoj razini, zatim na razini županija i jedinica lokalne samouprave te na razini katastarskih općina Grada Zagreba