The Croatian Profit Tax: An ACE in Practice

Fiscal Studies

Volumn 23, Issue 3, 2002, Pages 401-418

  Keen, Michael ^b   King, John ^a  

^a INTERNATIONAL MONETARY FUND   (United States)

^b NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0348002973     PISSN: 01435671     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1475-5890.2002.tb00066.x     Document Type: Article

References (12)

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3. _ and _ (1999), 'Generalised R-based and S-based taxes under uncertainty', Institute for Fiscal Studies, Working Paper no. 99/9.
4. Bordignon, M., Giannini, S. and Panteghini, P. (2001), 'Reforming business taxation: lessons from Italy?', International Tax and Public Finance, vol. 8, pp. 191-210.
5. Devereux, M. P. and Freeman, H. (1991), 'A general neutral profits tax', Fiscal Studies, vol. 12, no. 3, pp. 1-15.
6. IFS Capital Taxes Group (1991), Equity for Companies: A Corporation Tax for the 1990s, Commentary no. 26, London: Institute for Fiscal Studies.
7. Isaac, J. (1997), 'A comment on the viability of the allowance for corporate equity', Fiscal Studies, vol. 18, pp. 303-18.
8. Jacobs, O. H. and Schmidt, F. (1997), 'The Allowance for Corporate Equity as a method of harmonizing corporate taxation in Europe?', Intertax, vol. 25, pp. 232-46.
9. McLure, C. E., Jr and Zodrow, G. E. (1998), 'The economic case for foreign tax credits for cash flow taxes', National Tax Journal, vol. 51, pp. 1-22.
10. Meade Committee (1978), The Structure and Reform of Direct Taxation: Report of a Committee Chaired by Professor James Meade, London: Allen & Unwin.
11. Rose, M. and Wiswesser, R. (1998), 'Tax reform in transition economies: experiences from the Croatian tax reform process of the 1990s', in P. B. Sørensen (ed.), Public Finance in a Changing World, Basingstoke: Macmillan.
12. Schmidt, P., Wissel, H. and Stockler, M. (1996), 'The new Croatian tax system', Bulletin of International Fiscal Documentation, vol. 50, pp. 155-63.