Randjelović, Saša; Žarković-Rakić, Jelena - In: Economic Annals 56 (2011) 190, pp. 7-7
There is a consensus, in both academia and economic policy circles, that the reform of the personal income tax system … in Serbia is necessary one. Two frequently discussed reform scenarios are East European style flat tax and the … of flat tax reform is also seriously considered. Opponents of the reform usually stress the adverse distributional …