natgillin/translations-raw huggingface dataset:
An advantage of the presented model is the ability to track fiscal and monetary policy supply shocks simultaneously.
Prednost prezentiranog modela jest da može simultano pratiti fiskalne i monetarne šokove ponude (supply shocks).
Following the research results of Foot and Stein (1991), Welfens assumes a negative correlation between the real exchange rate (RER) and the volume of the FDI inflow into the new EU member-states and analyses the impact of the RER on capital flows which influence growth.
Oslanjajući se na nalaze istraživanja Foot i Stein (1991), Welfens pretpostavlja negativnu korelaciju između realnog tečaja i volumena priljeva FDI-a u nove članice EU, te analizira utjecaj realnog tečaja na kapitalne tokove koji utječu na rast.
He argues that the human capital and the relationship between the labour costs and productivity are more important factors determining the total FDI inflows.
On smatra da su ljudski kapital te odnos između troška rada i produktivnosti mnogo značajniji faktori koji utječu na ukupni priljev FDI-a.
The argument stemming from his analyses is that the more human capital is needed to create the increase of labour productivity, the bigger is the positive spill-over effect of the FDI on the industrial sector of country in question.
Argument koji proizlazi iz njegove analize glasi: što je veća razina potrebnoga ljudskog kapitala kako bi se realizirao porast produktivnosti rada, to je veći pozitivni učinak prelijevanja (spillover effect) što ga FDI-evi imaju na industrijski sektor promatrane zemlje.
Brandmeier considers the availability of human capital that can be employed at comparatively lower costs than in other production sites in Europe of crucial importance for the effective use of invested capital.
Brand meier smatra da raspoloživost ljudskog kapitala koji se može zaposliti uz komparativno niže troškove negoli u drugim proizvodnim pogonima u Europi ima ključnu važnost za učinkovito korištenje investiranog kapitala.
Richard Woodward and Piotr Wojcik in the sixth chapter under the title Network
Richard Woodward i Piotr Wojcik u šestom poglavlju, Network and Competitive
and Competitiveness, analyse the relationships between firms and how this affects the level of competitiveness and investigate the patterns of enterprise clustering and networking dominant in the Czech Republic, Hungary, Poland and Spain.
ness, analiziraju odnose među poduzećima i njihov utjecaj na konkurentnost te istražuju koji su oblici povezivanja i umrežavanja dominantni u Češkoj, Mađarskoj, Poljskoj i Španjolskoj.
They also compare the networking patterns of domestically-owned and foreign-owned enterprises.
Također uspoređuju model umrežavanja između domaćih i poduzeća u stranom vlasništvu.
process with EU economies through a deep restructuring of the industries of new members and the change of dominant trade specialisation patterns.
Poljsko je iskustvo osobito relevantno kada se govori o procesu konvergencije i sustizanja razvijenih zemalja EU.
and Szczygielski, analyse the determinants of structural changes in Polish industry.
Visina BDP-a Poljske veća je od BDP-a Češke, Slovačke i Mađarske zajedno.
In the beginning of transition Poland was far less developed and much more closed than other transition countries and also far less integrated and linked with the EU than the Czech Republic and Hungary.
Inicijalni proces približavanja EU bio je popraćen visokim stopama nezaposlenosti, promjenama u alokaciji radne snage i ostalih resursa te promjenama strukture industrijskog proizvoda.
This chapter deals with the specific characteristics of structural changes in the indu
Ovo poglavlje bavi se upravo specifičnim obilježjima strukturnih promjena u indu
stry and factors which influence that process as well as with effects of the process on the aggregate labour productivity and labour market development.
striji, faktorima koji su utjecali na taj proces te učincima procesa na agregatnu produktivnost te na razvoj tržišta rada.
The in-depth analyses of these problems measure the impact on the characteristics of various industries of factors such as the type of technology, labour skills intensity, production factor intensity, concentration and internationalization of production, import penetration, and FDI impact on the changes in the employment levels and value added creation in the 1995-2003 period.
Dubinska analiza problema obuhvaća utjecaj faktora kao što su vrsta tehnologije, intenzitet stručnih znanja, intenzitet ostalih proizvodnih faktora, koncentracija i internacionalizacija proizvodnje te uvozna penetracija na obilježja različitih grana industrije, te utjecaja FDI-a na promjene u razini zaposlenosti i na stvaranje dodane vrijednosti u razdoblju 1995-2003.
As the previous chapter focuses on the changes in the competitiveness of the Polish
Kako se to poglavlje fokusira na promjene u konkurentnosti poljske industrije prije
O'Donnell assigns the key role in the catching-up process to the structural changes in industry and focuses his text on the various dynamic dimensions of the relationship between the structural changes and the labour productivity level in the periods before and after accession to the EU.
Ključnu ulogu u približavanju EU pridaje upravo strukturnim promjenama u industriji i u svom se tekstu fokusira na različite dinamičke dimenzije odnosa između strukturnih promjena i razine produktivnosti rada u razdoblju prije i nakon pristupanja EU.
In his analyses the author attempts to find out to what extent the changes in the industrial structure and reallocation of the resources towards more competitive sectors have contributed to the increases of labour productivity.
Autor u svom tekstu nastoji ustanoviti koliki je utjecaj strukturnih industrijskih promjena i premještanja resursa u konkurentnije sektore na porast proizvodnosti rada.
In the next ninth chapter What Drives Specialisation in the New Member States?
U sljedećem, devetom poglavlju, What Drives Specialisation in the New Member Sta
The determinants of such changes were factors such as: quality and intensity of production factors; the level of industrial production; unit value of exports; relative wages; labour productivity; labour unit costs, FDI and research and development costs.
Njezino je istraživanje pokazalo da su nove zemlje članica EU (NMS) znatno specijaliziranije i imaju komparativnu prednost u radnointenzivnim industrijama od ostalih članica EU.
The impact of the different examined factors significantly varies across the industrial sectors in accordance with factor intensity.
Primjerice, jedinična vrijednost izvoza znatno objašnjava komparativnu prednost industrija koje se pretežito temelje na znanju i inovacijama, a slabo objašnjava prednost radnointenzivnih industrija.
On the other hand, research found out that the level of FDI, relative wages and labour unit costs have a particular impact on the comparative advantage in labour intensive industries.
stvima Njemačke te analizu proširuje i produbljuje fokusiranjem na outsourcing i druge važne alternativne metode povećanja konkurentnosti domaće industrije i njezinu trgovinsku specijalizaciju.
He explains the extent of outsourcing by the differences in the sectoral labour productivity and suggests that the actual type of trade specialisation is affected primarily by the changes in the productivity gap as well as by the type and quality of human capital.
On opseg outsourcinga proizvodnje ponajprije objašnjava sektorskim razlikama u produktivnosti rada te sugerira kako zapravo promjene u jazu produktivnosti, kao i vrsta te kvaliteta ljudskog kapitala, utječu na vrstu trgovinske specijalizacije.
Readers will probably find most interest in the third part of the book, i.e. the final
Za čitatelje je zasigurno najzanimljiviji treći dio knjige odnosno završno, jedanaesto
eleventh chapter which skilfully summarises the recommendations and implications relevant for economic policy-making.
poglavlje, koje izvrsno sumira preporuke i implikacije relevantne za vođenje gospodarskih politika.
The authors Ferrer and Kernohan draw on the research results presented in the previous chapters and assess what the lessons and implications for old and new EU member-states are.
Autori Ferer i Kernohan pozivaju se na rezultate prezentirane u prethodnim poglavljima te na temelju toga procjenjuju kakve su pouke i učinci dobivenih rezultata za nove i stare članice EU.
They argue that various EU industries should make better use of comparative advantages of low labour costs and a relatively high level of education in the labour in the new member-states in order to increase the competitive ability of the EU in the world market and improve the total level of welfare of all member-states.
Oni drže kako bi raznolike industrije EU trebale iskoristiti komparativnu prednost niskih troškova rada i relativno visoku obrazovanost radne snage u novim članicama da bi povećale svoju konkurentsku sposobnost na svjetskom tržištu i ukupnu razinu blagostanja svih zemalja članica.
Even in the short run, the new EU members could become strong competitors in certain geographic areas.
I na kraći rok nove članice EU mogu postati snažni konkurenti na određenim geografskim područjima.
However, this fact is not always well received by the old EU member-states due to the danger of increased competition among them, which could lead to a decrease in the competitiveness of some of their industries and as a consequence lead towards reallocation of certain industries from old to new member-states.
Ta činjenica, međutim, nije uvijek dobro prihvaćena u starim zemljama članicama zbog opasnosti od međusobne konkurencije koja može voditi do pada konkurentnosti nekih industrija i regija unutar same Unije te posljedično vodi premještanju lokaliteta pojedinih industrija iz starih u nove članice.
In conclusion, for the increase of the competitiveness of certain industries, the authors re
Autori osobito važnim smatraju korelaciju između FDI-a, inovacija i konkurentnosti industrijskog sektora u promatrane tri zemlje.
PROGRESSIVITY OF PERSONAL INCOME TAX IN CROATIA: DECOMPOSITION OF TAX BASE AND RATE EFFECTS
PROGRESIVNOST POREZA NA DOHODAK U HRVATSKOJ: DEKOMPOZICIJA UČINAKA OSNOVICE I POREZNIH STOPA
UDC 336.215(497.5) JEL H23, H24
UDK: 336.215(497.5) JEL: H23, H24
This paper presents progressivity breakdowns for Croatian personal income tax
Ovaj rad predstavlja dekompoziciju progresivnosti poreza na dohodak u Hrvatskoj u
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.
Dekompozicija otkriva kako su pojedini elementi sustava - raspored poreznih stopa, osobni odbitak, ostali odbici i umanjenja poreza - pridonijeli postizanju progresivnosti, promatrano na raznim kvantilima distribucije bruto dohotka.
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.
Upotrebom jednoparametarskih Ginijevih indeksa poštuje se veća ili manja relativna naklonost donositelja društvenih odluka prema poreznim obveznicima na donjim krajevima distribucije bruto dohotka.
Simulations are undertaken to show how the introduction of a flat-rate system would affect progressivity.
Napravljene su simulacije koje pokazuju kako bi uvođenje sustava s jedinstvenom stopom utjecalo na progresivnost.
Keywords: personal income tax, progressivity, decomposition
Ključne riječi: porez na dohodak, progresivnost, dekompozicija
The tax system is said to be progressive (proportional, regressive) when the marginal
Za porezni se sustav kaže da je progresivan (proporcionalan, regresivan) kada je grani
tax rate is greater than (equal to, less than) the average tax rate.
čna porezna stopa veća (jednaka, manja) od prosječne.
Progressive (proportional, regressive) income tax system reduces (leaves unchanged, increases) income inequality.
Progresivan (proporcionalan, regresivan) porez na dohodak smanjuje (ne mijenja, povećava) nejednakost dohotka.
The results showed that in some countries progressivity was derived almost solely from the tax schedule, allowances or tax credits, while in others some mixture of these elements was present.
Rezultati su pokazali da je u nekim zemljama progresivnost ostvarena isključivo zahvaljujući rasporedu poreznih stopa, osobnog odbitka ili umanjenjima poreza, dok je u drugim zemljama postojala mješavina učinaka raznih elemenata.
Deductions proved to have a negative influence on progressivity in most countries.
Ostali su odbici u većini zemalja imali negativan učinak na progresivnost.
This paper presents the decomposition of progressivity for the Croatian PIT system
Ovaj rad predstavlja dekompozicije progresivnosti sustava poreza na dohodak u Hr
Based on the above mentioned methodology, it introduces some novelties in its application: progressivity component patterns are analyzed over quantiles of the relevant pre-tax income distributions, while through the use of ‘single parameter' Gini indices, the social decision maker's relatively more or less favorable inclination toward taxpayers in the lower tails of the pre-tax income distribution is also accounted for.
Zasniva se na spomenutoj metodologiji te uvodi neke novosti u njezinoj primjeni: progresivni učinci komponenata analiziraju se na raznim kvantilima distribucije bruto dohotka, dok se upotrebom “jednoparametarskih” Ginijevih indeksa poštuje veća ili manja relativna naklonost donositelja društvenih odluka (DDO) prema poreznim obveznicima na donjim krajevima distribucije bruto dohotka.
It continues with the analysis of different progressivity effects and ends with a simulation of tax burdens, undertaken to show how the introduction of a flat-rate system would affect PIT progressivity.
Nastavlja se analizom različitih učinaka progresivnosti, a završava simulacijama poreznog tereta koje pokazuju kako bi uvođenje sustava s jednom stopom utjecalo na progresivnost sustava.
ly distributed, each fraction p, of the population would have exactly p x100 percent of total pre-tax income.
na kvantilu p. Kada bi dohodak bio ravnomjerno raspodijeljen, svaki bi kumulativni dio populacije p, imao upravo p x100% ukupnog bruto dohotka.
1 However, they receive LX (p) x100 percent of total pre-tax income, which is typically less than p x100 percent, and we may call the difference p - LX (p) an equality deficit.
1 Međutim, dio populacije p uobičajeno prima LX (p) x100% ukupnog bruto dohotka, odnosno manje od p x100%, pa razliku p - LX (p) možemo zvati manjkom jednakosti.
Analogously, we can define a Lorenz curve for post-tax income LN (p).
Slično tome, možemo definirati Lorenzovu krivulju neto dohotka (odnosno dohotka nakon oporezivanja), LN (p).
Also, let CT (p) be the concentration curve for taxes and CN (p) the concentration curve for post-tax income.
Također, neka je CT (p) krivulja koncentracije poreza a CN (p) krivulja koncentracije neto dohotka.
If the tax were proportional, each fraction p of the population would pay exactly LX
Kada bi porez bio proporcionalan, svaki bi kumulativni dio populacije p plaćao
(p) x100 percent of the total tax.
upravo LX (p) x100% ukupnog poreza.
However, they pay only CT (p) x100 percent of the tax (which is typically less).
Međutim, oni uobičajeno plaćaju drukčiju proporciju, odnosno CT (p) x100% ukupnog poreza.
We may call the difference LX (p) - CT (p) a departure from proportionality.
Tu razliku, LX (p) - CT (p), možemo nazvati odstupanjem od proporcionalnosti.
1 On measurement of income inequality and redistribution see Lambert (2001) and Duclos and Araar (2006).
1 O mjerenju nejednakosti i preraspodjeli dohotka vidjeti Lambert (2001) te Duclos i Araar (2006).
somewhere, we say that the tax is progressive (regressive).
Taj pristup mjerenju nazivamo “progresivnošću preraspodjele poreza” (engl.
This approach to measurement yields what is called Tax-Redistribution (TR) progressivity (Pfähler, 1987).
Tax-Redistribution progressivity) (Pfähler, 1987) ili, skraćeno, TR-progresivnost.
Thus, TR-progressivity of tax system measured at p-th quantile of the pre-tax income distribution is equal to:
Dakle, TR-progresivnost poreznog sustava mjerena na p-tom kvantilu distribucije bruto dohotka jednaka je:
We also adopt another approach, what is called Income-Redistribution (IR) progres
Također usvajamo i drugi pristup mjerenju, tzv. progresivnost preraspodjele doho
Therefore, CN(p) - LX (p) shows the fraction of total post-tax income earned by the poorest p x100 percent income earners above their share in posttax income that would occur under a proportional tax system.
Stoga, CN(p) - LX (p) prikazuje proporciju ukupnog neto dohotka koju je zaradilo p x100% pojedinaca s najnižim dohocima, iznad njihova udjela koji bi ostvarili pri proporcionalnom poreznom sustavu.
If CN (p) ≥ LX (p) [CN (p) ≤ LX (p)] for all values of p, with strict inequality holding at least somewhere, again we say that the tax is progressive (regressive).
Ako je CN (p) ≥ LX (p) [CN (p) ≤ LX (p)] za sve vrijednosti p, te stroga nejednakost vrijedi barem za neki p, kažemo da je porez progresivan (regresivan).
IR-progressivity of a tax system at the p-th quantile of pre-tax income distribution is equal to:
IR-progresivnost poreza na p-tom kvantilu distribucije bruto dohotka jednaka je:
(2) There is an important relationship between IR-progressivity and TR-progressivity, first introduced and proved by Kakwani (1977a, 1977b):
(2) Između IR-progresivnosti i TR-progresivnosti postoji važan odnos, koji je prvi utvrdio i dokazao Kakwani (1977a, 1977b):
where t stands for average tax rate.
gdje t označava prosječnu poreznu stopu.
Kakwani's relationship tells us that a certain
Kakwanijeva relacija govori da se određena
amount of income redistribution can be achieved either with higher TR-progressivity and a lower average tax rate, or vice versa.
razina preraspodjele može ostvariti ili primjenjenom veće TR-progresivnosti i niže prosječne porezne stope, ili obrnuto.
Assuming that the system is progressive and pretax income does not change, a proportionate increase (or decrease) of tax liabilities, would not affect TR-progressivity but would affect IR-progressivity.
Pretpostavljajući da je sustav progresivan, te da se bruto dohodak ne mijenja, proporcionalno povećanje ili smanjenje porezne obveze za sve obveznike ne bi utjecalo na TR-progresivnost, ali bi utjecalo na IR-progresivnost.
Let us now turn to the definition of the tax function.
Prijeđimo sada na definiciju porezne funkcije.
First, we define the tax base Bi
Kao prvo, definirajmo poreznu osno
3 If the tax system does not rerank individuals in the transition from the pre-tax to the post-tax income distribu
3 Ako porezni sustav ne rerangira pojedince u tranziciji od bruto prema neto dohotku, krivulja koncentracije i
Finally, we can define the redistributive effect, RE (p) = LN (p) − LX (p), which is comprehensive in the sense that it accounts both for potential redistribution and the loss due to reranking: RE (p) = IR (p) − RR (p).
Na kraju možemo definirati i učinak preraspodjele, RE (p) = LN (p) − LX (p), koji je sveobuhvatan jer obuhvaća i potencijalnu redistribuciju i gubitak zbog rerangiranja: RE (p) = IR (p) − RR (p).
The net tax Ti, is obtained as Gi - Ci, where Ci denotes the tax credits of individual i.
Bruto porezna obveza ili bruto porez, Gi, jest (uobičajeno) stepenasta linearna funkcija porezne osnovice (u Njemačkoj nije tako).
Allowances (A) include basic allowance and additional allowances given according to the family-related or age-related characteristics of the taxpayer; in some countries they are also called ‘basic personal exemptions'.
Neto porezna obveza ili neto porez, Ti, dobiva se kao Gi - Ci, gdje Ci označava umanjenja porezne obveze ili umanjenja poreza (prema OECD-u: tax credits).
Deductions (D) include proportionate deductions of income and expenditure-related items, such as mortgage interest payments, insurances, charities, etc.
Osobni odbitak obuhvaća osnovni osobni odbitak i dodatne osobne odbitke dodijeljene sukladno obiteljskom statusu obveznika i njegovoj dobi.
b) the IR-progressivity of deductions, D (p), measures disproportionality between the tax base X-D that would occur if only deductions existed, and pre-tax income X:
b) IR-progresivnost ostalih odbitaka, D (p), koja mjeri disproporcionalnost između osnovice koja bi vrijedila u slučaju nepostojanja osobnog odbitka, X-D, i bruto dohotka, X:
c) the IR-progressivity of the rate structure, R (p), measures disproportionality between the actual tax base, reduced by gross tax (X-A-D-G), and tax base (X-A-D) itself:
c) IR-progresivnost rasporeda poreznih stopa, R (p), koja mjeri disproporcionalnost između stvarne osnovice umanjene za bruto porez, X-A-D-G, i stvarne osnovice, X-A-D:
(6) d) the IR-progressivity of tax credits, C (p), measures disproportionality between pretax income augmented by tax credits (X+C) and pre-tax income itself (X):
(6) d) IR-progresivnost umanjenja poreza, C (p), koja mjeri disproporcionalnost između bruto dohotka uvećanoga za umanjenja poreza, X+C, i samog bruto dohotka, X:
Based on principles laid down by Pfähler (1990), Lambert (2001) developed a meth
Na načelima koja je postavio Pfähler (1990), Lambert (2001) je izveo metodologiju
odology for breaking down TR- and IR-progressivity into components that explain the contributions of the rate schedule, allowances and deductions to overall progressivity.
rastavljanja TR-progresivnosti i IR-progresivnosti na komponente koje objašnjavaju doprinose rasporeda poreznih stopa, osobnog odbitka i ostalih odbitaka u stvaranju ukupne progresivnosti.
In this paper the decomposition of IR-progressivity will be used, extended to cover also tax credits.
Ovaj se rad koristi dekompozicijom IR-progresivnosti, proširenom tako da pokriva i učinak umanjenja poreza.
The decomposition formula is a weighted average of the progressivity terms defined above:
Formula dekompozicije ponderirani je prosjek već definiranih progresivnih učinaka:
where g, a, d, c and b are respectively the shares of gross tax, allowances, deduc
pri čemu g, a, d, c i b označavaju redom udjele bruto poreza, osobnog odbitka,
tions, tax credits and the tax base in total pre-tax income X.4 For practical reasons, the terms A (p), and C (p), are replaced (in Lambert (2001), followed also by Wagstaff and van Doorslaer (2001) by their negative counterparts, ρA (p) = - A (p) and ρC (p) = - C (p) which are respectively called “regressivities” of allowances and tax credits.
ostalih odbitaka, umanjenja poreza i porezne osnovice u ukupnom bruto dohotku X.4 Zbog praktičnih razloga termini A (p), i C (p), zamjenjuju se (Lambert, 2001, također i Wagstaff i van Doorslaer, 2001) svojim negativnim vrijednostima, ρA (p) = - A (p) i ρC (p) = - C (p) koji se onda nazivaju “regresivnostima” osobnog odbitka i umanjenja poreza.
Here we do the same, and (8) becomes:
Ovdje postupamo na isti način, pa (8) postaje:
So far, we have measured progressivity effects as distances between relevant Lorenz
Do sada su progresivni učinci promatrani kao razlike između odgovarajućih Loren
and concentration curves at different quantiles of the income distribution.
zovih krivulja i krivulja koncentracije na različitim kvantilima dohodovne distribucije.
To obtain aggregate measures of progressivity, these distances can be summed up using any desired weighting scheme.
Kako bi se dobile agregatne mjere progresivnosti, te se udaljenosti mogu zbrajati upotrebom bilo koje sheme ponderiranja.
One such scheme, w (p), gives different weights to distances occurring at different quantiles of the distribution, thus expressing the ethical attitudes of the observer.
Jednom takvom shemom, w (p), različiti se ponderi pridružuju udaljenostima koje se pojavljuju na različitim kvantilima distribucije, a na taj se način izražavaju etičke sklonosti promatrača.
This type of scheme, first proposed by Mehran (1976), gives us a family of linear inequality indices, I:
Ta vrsta sheme, koju je prvi predložio Mehran (1976), daje nam obitelj (familiju) linearnih indeksa nejednakosti, I:
4 Note that the average net tax rate, t, is equal to t = g - c.
4 Treba primijetiti da je prosječna stopa neto poreza, t, jednaka t = g - c.