Simovic, Hrvoje; Blazic, Helena; Stambuk, Ana - In: Financial Theory and Practice 38 (2014) 4, pp. 405-439
In order to shape tax reform it is necessary objectively to assess the current stateof-the-art of and of the outlook for the tax system. After having reviewed all previous reforms in the light of the consumption-based (interest-adjusted) concept of direct taxation, which was almost...