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

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 Traditional corporate tax has been replaced by the so-called "interest-adjusted profit tax", which encompasses the corporate as well as the non-corporate sector.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...

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