Dual income tax: An option for the reform of personal income tax in Serbia?
Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progre...
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| Format: | Article |
| Language: | English |
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Faculty of Economics, Belgrade
2008-01-01
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| Series: | Ekonomski Anali |
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| Online Access: | http://www.doiserbia.nb.rs/img/doi/0013-3264/2008/0013-32640879183R.pdf |