Have a personal or library account? Click to login
Personal Income Taxation Determinants in Federation of Bosnia and Herzegovina Cover

Personal Income Taxation Determinants in Federation of Bosnia and Herzegovina

Open Access
|May 2019

References

  1. 1. Alesina, A., Rodrik, D. (1994), “Distributive politics and economic growth,” Quarterly Journal of Economics, Vol. 109, No. 2, pp. 465-490.10.2307/2118470
  2. 2. Antić, D. (2013), “Multi-level fiscal system in Bosnia and Herzegovina: evolution and coping with economic crisis”, Financial Theory and Practice, Vol. 37, No. 3, pp. 279-310.10.3326/fintp.37.3.3
  3. 3. Antonis, A., Pantelis, K., Lapatinas, A. (2015), “Income inequality and the tax structure: Evidence from developed and developing countries”, Journal of Comparative Economics, Vol. 43, No. 1, pp. 138-154.10.1016/j.jce.2014.05.006
  4. 4. Bird, R. M., Zolt, E. M. (2005), “The limited role of the personal income tax in developing countries”, Journal of Asian Economics, Vol. 16, No. 6, pp. 928-946.10.1016/j.asieco.2005.09.001
  5. 5. Bovenberg, A. L. (2003), “Tax Policy and Labor Market Performance”, CESifo working paper, No. 1035, Centre for Economic Studies, University of Munich, Munich.10.2139/ssrn.449260
  6. 6. Castro, G. A., Ramirez Camarillo, D. B. (2014), “Determinants of tax revenue in OECD countries over period 2001-2011”, Contaduria y Administration, Vol. 59, No. 3, pp. 35-59.10.1016/S0186-1042(14)71265-3
  7. 7. Chu, K. (2000), “Income distribution and tax and government spending policies in developing countries”, working paper, No. 214, UNU World Institute for Development Economic Research, Finland.10.5089/9781451848281.001
  8. 8. Diamond, P., Saez, E. (2011), “The case for a progressive tax: From basic research to policy recommendation”, Journal of Economic Perspectives, Vol. 25, No. 4, pp. 165-190.10.1257/jep.25.4.165
  9. 9. Enders, W. (2015), Applied Econometric Time Series. John Wiley & Sons, London.
  10. 10. Federal Ministry of Finance of Federation of Bosnia and Herzegovina (2017), “Monthly reports on public revenues 2012-2016”, available at: http://www.fmf.gov.ba/v2/stranica.php?idstranica=154&idmeni=16# (25 February 2018).
  11. 11. Federal Office of Statistics of Federation of Bosnia and Herzegovina (2017), Statistical Yearbook 2013-2017, Sarajevo.
  12. 12. Giammatteo, M. (2006), “Inequality in Transition countries: The Contributions of Market and Government Taxes and Transfers”, LIS working paper, No. 443, Luxembourg Income Study, Luxembourg.
  13. 13. International Monetary Fund (2015), “Bosnia and Herzegovina-selected issues”, available at: https://www.imf.org/external/pubs/ft/scr/2015/cr15299.pdf (06 March 2018).
  14. 14. Ivanitskaya, S., Tregub, I.V. (2013), “Mathematical model of income tax revenue on the UK example”, available at: http://www.freit.org/WorkingPapers/Papers/Development/FREIT550.pdf (20 February 2018).
  15. 15. Karabarbounis, L. (2011), “One dollar, one vote”, Economic Journal, Vol. 121, No. 553, pp. 621-651.10.1111/j.1468-0297.2010.02406.x
  16. 16. Keane, M. P., Prasad, E. S. (2002), “Inequality, Transfers and Growth: New Evidence from the Economic Transition in Poland”, The Review of Economics and Statistics, Vol. 84, No. 2, pp. 324-341.10.1162/003465302317411578
  17. 17. Koeninger, W., Leonardi, M., Nunziata, L. (2007), “Labor Market Institutions and Wage Inequality”, Industrial and Labor Relations Review, Vol. 60, No. 3, pp. 340-356.10.1177/001979390706000302
  18. 18. Kramer, Dž. (2016), Personal Income Tax Reform in the Federation of Bosnia and Herzegovina, Doctoral Dissertation, University of Ljubljana, Faculty of Economics, Ljubljana.
  19. 19. Lütkepohl, H. (2005), New Introduction to Multiple Time Series Analysis, Springer-Verlag, Berlin Heidelberg.10.1007/978-3-540-27752-1
  20. 20. Lütkepohl, H. (2004), “Vector Autoregressive and Vector Error Correction Models”, in Lütkepohl, H., Krätzig, M. (Eds.), Applied Time Series Econometrics Cambridge, University Press, pp. 86-158.10.1017/CBO9780511606885.004
  21. 21. Maddala, G. S., Lahiri, K. (2009), Introduction to Econometrics, John Wiley & Sons, England.
  22. 22. Milanovic, B. (2000), “The median-voter hypothesis, income inequality and income redistribution: an empirical test with the required data”, European Journal of Political Economy, Vol. 16, No. 3, pp. 367-410.10.1016/S0176-2680(00)00014-8
  23. 23. Milanovic, B. (1999), “Explaining the increase in inequality during transition”, Economics of Transition, Vol. 7, No. 2, pp. 299-341.10.1111/1468-0351.00016
  24. 24. Mitra, P., Yemetsiv, R. (2006), “Increasing inequality in transition economies: is there more to come?”, World Bank Policy Research working paper, No. 4007, World Bank, Washington D.C.10.1596/1813-9450-4007
  25. 25. Nestić, D. (2002), “Ekonomske nejednakosti u Hrvatskoj 1973-1998” [Economic Inequalities in Croatia 1973-1998], Financial Theory and Pratice, Vol. 26, No. 3, pp. 596-613.
  26. 26. Obadić, A., Šimurina, N., Sonora, R. J. (2014), “The effects of tax policy and labour market institutions on income inequality”, Zbornik radova Ekonomskog fakulteta Rijeka, Vol. 32, No. 1, pp. 121-140.
  27. 27. Palić, I., Dumičić, K., Grofelnik, B. (2017a), “Analysis of Personal Income Taxation Determinants in Croatia in Long Run: Evidence from Cointegration Analysis”, Our Economy, Vol. 63, No. 3, pp. 12-18.10.1515/ngoe-2017-0014
  28. 28. Palić, I. (2017), “The analysis of domestic Balassa-Samuelson effect in Croatia: Evidence from long run model”, in: Zadnik Stirn, L., Kljajić Borštnar, M., Žerovnik, J., Drobne, S. (Eds.), Proceedings of the 14th International Symposium on Operational Research in Slovenia SOR’17, Bled, pp. 53-58.
  29. 29. Palić, I., Žmuk, B., Grofelnik, B. (2017b), “The long-run impact of personal income taxation on economic development: Evidence from Croatia”, Croatian Review of Economic, Business and Social Statistics, Vol. 3, No. 1, pp. 35-44.10.1515/crebss-2017-0003
  30. 30. Paturot, D. (2017), “Taxing wages: how taxes affect the disposable income of workers and wage costs of employers in OECD countries”, available at: http://oecdobserver.org/news/fullstory.php/aid/5916/Taxing_wages:_how_taxes_affect_the_disposable_income_of_workers_and_wage_costs_of_employers_in_OECD_countries.html (11 October 2018).10.1787/dc903af5-en
  31. 31. Pechman, J. A. (1987), “Tax Reform: Theory and Practice”, Economic Perspectives, Vol. 1, No. 1, pp. 11-28.10.1257/jep.1.1.11
  32. 32. Perotti, R. (1996), “Growth, income distribution, and democracy: What the data say”, Journal of Economic Growth, Vol. 1, No. 2, pp. 149-187.10.1007/BF00138861
  33. 33. Rosen, H. S., Gayer, T. (2008), Public Finance, McGraw-Hill Irwin, United States of America.
  34. 34. Sahinagic, Dz., Bosnic, P. (2005), “Potential Revenue Impacts of the Proposed Personal Income Tax Law in the Federation of Bosnia and Herzegovina”, available at: https://pdf.usaid.gov/pdf_docs/pnadd464.pdf (25 February 2018).
  35. 35. Sever, I., Drezgić, S. (2003), “Koncepcija i strategija socijalnih odnosa u hrvatskom društvu – distribucija dohotka i imovine” [The concept and strategies of social relationships in Croatian society – income distribution and property], Economics, Vol. 10, No. 1, pp. 179-201.
  36. 36. Šimurina, N., Barbić, D. (2017a), “Porezne promjene i dohodovne nejednakosti u Europskoj uniji tijekom financijske krize” [The Impact of Tax Changes on Income Inequalities in the EU during Financial Crisis], Revija za socijalnu politiku, Vol. 24, No. 2, pp. 123-142.10.3935/rsp.v24i2.1405
  37. 37. Šimurina, N., Barbić, D. (2017b), “Tax changes in the EU-13 during the recent financial crisis”, in Wach, K., Knežević, B., Šimurina, N. (Eds.), Challenges for international business in Central and Eastern Europe, Cracow University of Economics, Krakow, pp. 139-151.10.15678/PM.2017.0301.08
  38. 38. Tax Administration of Federation of Bosnia and Herzegovina (2018), “Law on Personal Income Tax in Bosnia and Herzegovina”, available at: http://www.pufbih.ba/v1/public/upload/zakoni/788f3-10_08-bs.pdf (10 October 2018).
  39. 39. United States Census Bureau (2017), “X-13ARIMA-SEATS Reference Manual, Time Series Research, Statistical Research Division”, available at: http://www.census.gov/ts/x13as/docX13ASHTML.pdf (4 April, 2018)
  40. 40. Urban, I. (2006), “Progressivity of personal income tax in Croatia: Decomposition of tax base and rate effects”, Financial Theory and Practice, Vol. 30, No. 3, pp. 207-231.
DOI: https://doi.org/10.2478/bsrj-2019-0011 | Journal eISSN: 1847-9375 | Journal ISSN: 1847-8344
Language: English
Page range: 153 - 163
Submitted on: Sep 3, 2018
|
Accepted on: Jan 3, 2019
|
Published on: May 9, 2019
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2019 Irena Palić, Sabina Hodžić, Ksenija Dumičić, published by IRENET - Society for Advancing Innovation and Research in Economy
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.