Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects

This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity, over the quantiles of pre-tax income distribution. Through the use of ‘single parameter’ Gini indices, the social decision maker’s (henceforth SDM) relatively more or less favorable inclination toward taxpayers in the lower tails of pre-tax income distribution is accounted for. Simulations are undertaken to show how the introduction of a flat-rate system would affect progressivity

Constraints on the symmetry noninheriting scalar black hole hair

Any recipe to grow black hole hair has to circumvent no-hair theorems by violating some of their assumptions. Recently discovered hairy black hole solutions exist due to the fact that their scalar fields don't inherit the symmetries of the spacetime metric. We present here a general analysis of the constraints which limit the possible forms of such a hair, for both the real and the complex scalar fields. These results can be taken as a novel piece of the black hole uniqueness theorems or simply as a symmetry noninheriting Ans\"atze guide. In addition we introduce new classification of the gravitational field equations which might prove useful for various generalizations of the theorems about spacetimes with symmetries.Comment: 10 page