Consumer-Based Taxation at the Business Level: The Croatian Experience
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Consumer-Based Taxation at the Business Level: The Croatian Experience

        

Consumer-Based Taxation at the Business Level: The Croatian Experience

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Croatia is the first country in the world to implement consumption-based direct taxation aimed at the individual as well as the business levels. Traditional corporate tax has been replaced by the so-called "interest-adjusted profit tax", which encompasses the corporate as well as the non-corporate sector. This paper analyzes the efficiency of this tax in Croatia with regard to its neutrality as well as its cost-effectiveness. This tax can be regarded as neutral in terms of investment, finance,... More
Material Type: Open Journal-Article
Technical Format: PDF
Date Added to MERLOT: March 23, 2011
Date Modified in MERLOT: August 07, 2014
Authors:
Submitter: Howard Kuan

Details

  • Reviewed by members of Editorial board for inclusion in MERLOT.
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Primary Audience: Graduate School, Professional, College Upper Division
Mobile Compatibility: Not specified at this time
Language: English
Cost Involved: unsure
Source Code Available: unsure
Accessiblity Information Available: unsure
Creative Commons: unsure

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