Recently added articles from Occasional Paper Series - Institute of Public Finance:

TAX EXPENDITURE IN CROATIA: PERSONAL INCOME, CORPORATE INCOME, REAL ESTATE TRANSFERS AND VALUE ADDED TAX*

Dec 01, 2006; Bratic, Vjekoslav ... JEL Classification: E62 1) The objective of this research was to show systematically all the items that represent tax expenditures in Croatia, within the systems of personal and corporate income tax, real estate transfer tax and value added tax, and to ascertain the real level of tax ...

CAN CAPITAL INCOME TAX IMPROVE WELFARE IN AN INCOMPLETE MARKET: ECONOMY WITH A LABOR-LEISURE DECISION?*

Dec 01, 2006; Fell, Danijela Medak ... Abstract This paper is a quantitative exercise in the economic analysis of optimal fiscal policy. We look at an incomplete market economy where agents face idiosyncratic labor productivity shocks and borrowing constraints. We find the steady state equilibrium of this economy and then ...