Effect of expenditures in personal income taxation on horizontal equity in Croatia
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Other versions of this item:
- Hrvoje Simovic, 2012. "Effect of expenditures in personal income taxation on horizontal equity in Croatia," Financial Theory and Practice, Institute of Public Finance, vol. 36(3), pages 245-267.
References listed on IDEAS
- Timm Bönke & Sebastian Eichfelder, 2010.
"Horizontal Equity in the German Tax-Benefit System: A Simulation Approach for Employees,"
FinanzArchiv: Public Finance Analysis,
Mohr Siebeck, Tübingen, vol. 66(3), pages 295-331, September.
- Bönke, Timm & Eichfelder, Sebastian, 2010. "Horizontal equity in the German tax-benefit system: A simulation approach for employees," Discussion Papers 2010/1, Free University Berlin, School of Business & Economics.
- Mitja Cok & Ivica Urban, 2007. "Distribution of Income and Taxes in Slovenia and Croatia," Post-Communist Economies, Taylor & Francis Journals, vol. 19(3), pages 299-316.
More about this item
Keywordspersonal income tax; annual tax return; tax expenditures; reliefs; horizontal equity; Croatia;
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2012-07-08 (Accounting & Auditing)
- NEP-ALL-2012-07-08 (All new papers)
- NEP-PBE-2012-07-08 (Public Economics)
- NEP-PUB-2012-07-08 (Public Finance)
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