Financial theory and practice, Vol. 36 No. 3, 2012.

Table of contents

Full text

Slovenian income taxes and analysis of their tax expenditure in 2006-2010 (page 229-243)

Maja Klun
Review article

Effect of expenditures in personal income taxation on horizontal equity in Croatia (page 245-267)

Hrvoje Šimović
Review article

Tax expenditures and the efficiency of Croatian value added tax (page 269-296)

Petar Sopek
Preliminary communication

Importance of theoretical value added tax for Croatia’s fiscal capacity in the context of the European Union (page 297-320)

Ivan Šutalo, Jadranka Vuglar, Neven Ivandić
Review article

Why Nations Fail: The Origins of Power, Prosperity, and Poverty / Daron Acemoglu and James A. Robinson. London: Profile Books, 2012. (page 321-328)

Vuk Vuković
Case report

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