Flat tax schemes are popular in Eastern Europe, with an ever increasing number of countries where it is introduced, and yet many other where it is recurringly discussed. Analysing three countries, we show that the design of such schemes largely determines their impact on fiscal revenues and on...

This paper investigates comparative trade advantages in agro-food trade. We analyze comparative advantages of Hungarian, Croatian and Slovenian agro-food trade in the European Union (EU). The empirical research seeks to explain how revealed comparative advantages have developed across countries,...

The principles of budgetary completeness and transparency are indispensable elements of fiscal surveillance in the European Union. Within this context, this study deals with the leading question to which extent budgetary policy in the ten new EU member states (NMS) can be regarded as transparent...