Juraj Dobrila University of Pula, Department of Economics and Tourism \u27Dr. Mijo Mirkovic\u27
Abstract
The paper examines the issue of labour taxation of Croatian worker in comparison to workers in OECD and EU Member States. By using hierarchical cluster analysis it studies the relations between tax wedge and labour market outcomes, whereas with panel regression analysis, performed on data for 39 countries during 2000–2008 period, estimates the impact of tax wedge on unemployment rate. The empirical estimates show that Croatia classifies among countries with higher unemployment and lower employment rate, characterized with higher tax wedge. Furthermore, the estimates of the regression analysis showed that the tax wedge at all three wage levels (i.e. 67 %, 100 % and 167 % of average wage) has a significant positive impact on unemployment rate. This signifies that Croatia, as other studied countries, should continue with reduction of tax wedge, as this would alleviate unemployment problems and stimulate job creation.Rad istražuje pitanje oporezivanja rada hrvatskih radnika u usporedbi s radnicima zemalja OECD i EU. Koristeći hijerarhijsku klaster analizu proučava se odnos između poreznog klina i ishoda tržišta rada, dok se panelnom regresijskom analizom, primijenjenom na podacima za 39 zemalja u periodu od 2000-2008, procjenjuje učinak poreznog klina na stopu nezaposlenosti. Empirijske procjene pokazuju da se Hrvatska svrstava među zemlje s višom nezaposlenosti i nižom stopom zaposlenosti, koju karakterizira viši porezni klin. Nadalje, procjene regresijske analize pokazale su da porezni klin na sve tri razine plaća (odnosno, 67%, 100% i 167% prosjećne plaće) ima značajan pozitivni učinak na stopu nezaposlenosti. To znači da Hrvatska, kao i druge proučavane zemlje, treba nastaviti sa smanjivanjem poreznog klina jer će to umanjiti probleme nezaposlenosti i potaknuti stvaranje radnih mjesta
