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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| Format: | Article |
| Language: | English |
| Published: |
University of Ljubljana Press (Založba Univerze v Ljubljani)
2015-12-01
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| Series: | Central European Public Administration Review |
| Subjects: | |
| Online Access: | https://journals.uni-lj.si/CEPAR/article/view/20433 |
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