The aim of the research was to present the new decomposing redistributive effect and reranking caused by fiscal systems. Decomposing shows how much each individual tax or social payment contributes to the total change in inequality in the distribution of revenues and the rearrangement of revenue units. The methodology was then used in an analysis of the redistribution of revenue collected by direct taxes and monetary social payments in Croatia in the period from 2001 to 2008.
This research is part of a larger project entitled “Inequality and Public Policy” which was run as part of the “WIIW Global Development Network Southeast Europe”.