Analiza utjecaja sustava poreza i socijalnih naknada na isplativost rada u Republici Hrvatskoj upotrebom mikrosimulacijskih modela

doctoral thesis

• Title (english): Analysis of the impact of the tax-benefit system on work incentives in the Republic of Croatia using microsimulation models
• Author: Slavko Bezeredi
• Mentor: Nataša Erjavec (mentor); MBZ: 126386
• Committee member: Boris Cota (predsjednik povjerenstva); MBZ: 171840
• Committee member: Nataša Erjavec (član povjerenstva); MBZ: 126386
• Committee member: Ivica Urban (član povjerenstva); MBZ: 254381
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2020-05-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics
• Universal decimal classification (UDC): 331 - Labour. Employment. Work. Labour economics. Organization of labour

Abstract

U 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.

Abstract (english)

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.

• Keywords: participacijska porezna stopa; poticaji za rad; politike za povećanje isplativosti rada; miCROmodA; EUROMOD; Hrvatska; Slovenija
• Keywords (english): participation tax rate; work incentives; make work pay policies; miCROmodA; EUROMOD; Croatia; Slovenia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:021742
• Promotion: 2020
• Study programme: Title: Economics and Business Economics; Study programme type: university; Study level: postgraduate; Academic / professional title: doktor/doktorica znanosti, područje društvenih znanosti, polje ekonomija (doktor/doktorica znanosti, područje društvenih znanosti, polje ekonomija)
• Type of resource: Text
• Extent: str. 1-169
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-05-26 16:34:01