Efficiency and Progressivity Measures of the Flat Tax with a Special Focus on Bosnia and Herzegovina
The research begins with a brief overview of the personal income taxation trends in developed and transition countries in the past thirty years. During this period, we determine that in developed countries there has been a shift from equity towards efficiency principle conducted by a reduction of t...
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| Formatua: | Artigo |
| Hizkuntza: | Inglês |
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University of Ljubljana Press (Založba Univerze v Ljubljani)
2015-12-01
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| Saila: | Central European Public Administration Review |
| Gaiak: | |
| Sarrera elektronikoa: | https://journals.uni-lj.si/CEPAR/article/view/20433 |
| Etiketak: |
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