In this article, the author first outlines the development of taxation in Kosovo and then describes the major features of direct and indirect taxation in the country, with specific reference to corporate income tax, personal income tax, withholding tax, real estate tax, the avoidance of double...

The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel...