Personal Income Taxation Determinants in Federation of Bosnia and Herzegovina

1. Alesina, A., Rodrik, D. (1994), “Distributive politics and economic growth,” Quarterly Journal of Economics, Vol. 109, No. 2, pp. 465-490.10.2307/2118470Search in Google Scholar

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.37.3.3Search in Google Scholar

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.2014.05.006Search in Google Scholar

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.2005.09.001Search in Google Scholar

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.449260Search in Google Scholar

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)71265-3Search in Google Scholar

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.10.5089/9781451848281.001Search in Google Scholar

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.25.4.165Search in Google Scholar

9. Enders, W. (2015), Applied Econometric Time Series. John Wiley & Sons, London.Search in Google Scholar

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).Search in Google Scholar

11. Federal Office of Statistics of Federation of Bosnia and Herzegovina (2017), Statistical Yearbook 2013-2017, Sarajevo.Search in Google Scholar

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.Search in Google Scholar

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).Search in Google Scholar

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).Search in Google Scholar

15. Karabarbounis, L. (2011), “One dollar, one vote”, Economic Journal, Vol. 121, No. 553, pp. 621-651.10.1111/j.1468-0297.2010.02406.xSearch in Google Scholar

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. 324-341.10.1162/003465302317411578Search in Google Scholar

17. Koeninger, W., Leonardi, M., Nunziata, L. (2007), “Labor Market Institutions and Wage Inequality”, Industrial and Labor Relations Review, Vol. 60, No. 3, pp. 340-356.10.1177/001979390706000302Search in Google Scholar

18. Kramer, Dž. (2016), Personal Income Tax Reform in the Federation of Bosnia and Herzegovina, Doctoral Dissertation, University of Ljubljana, Faculty of Economics, Ljubljana.Search in Google Scholar

19. Lütkepohl, H. (2005), New Introduction to Multiple Time Series Analysis, Springer-Verlag, Berlin Heidelberg.10.1007/978-3-540-27752-1Search in Google Scholar

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/CBO9780511606885.004Search in Google Scholar

21. Maddala, G. S., Lahiri, K. (2009), Introduction to Econometrics, John Wiley & Sons, England.Search in Google Scholar

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)00014-8Search in Google Scholar

23. Milanovic, B. (1999), “Explaining the increase in inequality during transition”, Economics of Transition, Vol. 7, No. 2, pp. 299-341.10.1111/1468-0351.00016Search in Google Scholar

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.10.1596/1813-9450-4007Search in Google Scholar

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.Search in Google Scholar

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.Search in Google Scholar

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-2017-0014Search in Google Scholar

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.Search in Google Scholar

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-2017-0003Search in Google Scholar

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-enSearch in Google Scholar

31. Pechman, J. A. (1987), “Tax Reform: Theory and Practice”, Economic Perspectives, Vol. 1, No. 1, pp. 11-28.10.1257/jep.1.1.11Search in Google Scholar

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/BF00138861Search in Google Scholar

33. Rosen, H. S., Gayer, T. (2008), Public Finance, McGraw-Hill Irwin, United States of America.Search in Google Scholar

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).Search in Google Scholar

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.Search in Google Scholar

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.v24i2.1405Search in Google Scholar

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.2017.0301.08Search in Google Scholar

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).Search in Google Scholar

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)Search in Google Scholar

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.Search in Google Scholar