INSTITUTE OF PUBLIC FINANCE
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e-mail: office@ijf.hr
In the newsletter entitled Budget outturns of Croatian municipalities, cities and counties for 2018 and 2019, Katarina Ott, Mihaela Bronić, Branko Stanić and Filip Badovinac – based on the Ministry of Finance’s data – present the basic data on their revenue, expenditure, surplus/deficit and budget transparency. The tables provided in the Excel format, allow readers to get acquainted with fiscal condition of their municipalities, cities and counties in 2018-2019 and compare it with previous years (2014-2017) and with other municipalities, cities and counties.
In the new issue of Public Sector Economics Marko Ledić and Ivica Rubil in the paper Does going beyond income make a difference? Income vs. equivalent income in the EU over 2007-2011 study whether, taking into account non-income dimensions along with income while measuring individual well-being matters for cross-country welfare comparisons. Pirmin Fessler and Martin Schürz in the article Inheritance and equal opportunity – it is the family that matters analyse why is political support for an inheritance tax in Austria rather low. In the paper Immovable property: where, why and how should it be taxed? A review of the literature and its implementation in Europe Doris Prammer surveys the literature on immovable property taxation according to the type of real estate over its life-cycle and according to the type of tax. Eirini Andriopoulou, Eleni Kanavitsa, Chrysa Leventi and Panos Tsakloglou in the article The distributional impact of recurrent immovable property taxation in Greece examine the distributional impact of increased tax rates and new taxes, especially property taxes after debt crises in Greece. In the paper The indebtedness of households up until the economic adjustment programme for Portugal: an empirical assessment José Ricardo Borges Alves and Rita Maria Henriques Pereira examine the relationship between private credit and GDP from 1961 to 2011. Gerasimos T. Soldatos in the article Merit goods and excise taxation in quasilinear markets for complementary private consumption models merit goods such as education and health, in a model in which public goods may be treated as private ones since they are public goods that could have been provided privately. Predrag Bejaković reviews the book The Future of Pension Plans in the EU Internal Market - Coping with Trade-Offs Between Social Rights and Capital Markets (eds. N. da Costa Cabral and N. Cunha Rodrigues).
To make the results more accessible and easier to read, the Institute published an interactive map that shows the status of each local government unit.