Search all MERLOT
Click here to go to your profile
Select to go to your workspace
Click here to go to your Dashboard Report
Click here to go to your Content Builder
Click here to log out
Search Terms
Enter username
Enter password
Please give at least one keyword of at least three characters for the search to work with. The more keywords you give, the better the search will work for you.
select OK to launch help window
cancel help

MERLOT II




        

Search > Material Results >

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

        

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

Logo for Consumer-Based Taxation at the Business Level:  The Croatian Experience
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 Traditional corporate tax has been replaced by the so-called "interest-adjusted profit tax", which encompasses the corporate as well as the non-corporate sector.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: March 23, 2011
Authors:
Submitter: Howard Kuan

Details

  • Editor Review (not reviewed)
  • User Rating (not rated)
  • Comments (none)
  • Learning Exercises (none)
  • Personal Collections (none)
  • Accessibility Info (none)

About

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

Connections



QR Code for this Page

Browse in Categories

Discussion

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

Log in to participate in the discussions or Register if you are not already a MERLOT member.

Return to Top of Page