Financial Theory and Practice

2005 - 2016

Continued by Public Sector Economics.

From Institute of Public Finance
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Volume 40, issue 4, 2016

In search of the egalitarian syndrome: cultural inertia in Croatia? pp. 361-382

Aleksandar Stulhofer and Ivan Buric

The impact of population aging on public finance in the European Union pp. 383-412

Mateo Zokalj

Accumulating approach to the life-cycle pension model: practical advantages pp. 413-436

Yaniv Azoulay, Andrey Kudryavtsev and Shosh Shahrabani

Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems pp. 437-461

Sonja Engeli Pippin and Mehmet Tosun

Volume 40, issue 3, 2016

The evolution of law under communism and post-communism: a system-theory analysis in the spirit of Luhmann pp. 293-318

Bruno Schönfelder

Financial transactions taxation in the European Union and Croatia pp. 319-336

Massimo Milevoj

Using the age-based insurance eligibility criterion to estimate moral hazard in medical care consumption pp. 337-356

Yan Zheng and Tomislav Vukina

Volume 40, issue 2, 2016

Tax wedge on labour income in Croatia and the European Union: Preface to the special issue of Financial Theory and Practice pp. 157-168

Ivica Urban

Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France pp. 169-199

Ivana Beketic

Tax wedge in Croatia, Italy, Ireland, the Netherlands and Spain pp. 201-230

Maja Cundic

Tax wedge in Croatia, Belgium, Estonia, Germany and Slovakia pp. 231-264

Ana Gabrilo

Tax wedge in Croatia, Austria, Hungary, Poland and Greece pp. 265-288

Marin Onorato

Volume 40, issue 1, 2016

Predicting gross wages of non-employed persons in Croatia pp. 1-61

Slavko Bezeredi and Ivica Urban

The structure and economic significance of government guarantees in Croatia and the European Union pp. 63-83

Marko Primorac and Ivan Zupancic

The estimate of regional balances of payments in Croatia pp. 85-128

Petar Filipic

Tax penalties in SME tax compliance pp. 129-147

Artur Swistak

Volume 39, issue 4, 2015

Economic freedom and income inequality: further evidence from 58 countries in the long-run pp. 349-370

Nicholas Apergis

Reform of labour taxes in Latvia 2011-2013 pp. 371-391

IlmÄ rs Sņucins and Ieva Kodoliņa-MiglÄ ne

The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states pp. 393-410

Ivana Mamic-Sacer

Heavy-tailed modeling of CROBEX pp. 411-430

Danijel Grahovac and Nenad Suvak

Volume 39, issue 3, 2015

Is active management of mandatory pension funds in Croatia creating value for second pillar fund members? pp. 245-278

Petar Matek and Masa Radakovic

Implications of the taxation of tobacco in the European Union in the period 2005-2014 pp. 279-304

Dinka Antic

The shadow economy: a relevant factor for investment decisions in selected European Union countries pp. 305-323

Miroslava Kostova Karaboytcheva and Carolina Silva Cassorla

Flight-to-quality or contagion effect? An analysis from the Turkish and the US financial markets pp. 325-340

Hatice Gaye Gencer

Volume 39, issue 2, 2015

In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland pp. 115-137

Artur Świstak, Sebastian Wawrzak and Agnieszka Alińska

Cyclicality of bank capital buffers in South-Eastern Europe: endogenous and exogenous aspects pp. 139-169

Ana Kundid Novokmet

Financial stress indicators for small, open, highly euroized countries: the case of Croatia pp. 171-203

Mirna Dumicic Jemric

Development index: analysis of the basic instrument of Croatian regional policy pp. 205-236

Ana Perisic and Vanja Wagner

Volume 39, issue 1, 2015

The direction of causality between exports and firm performance: microeconomic evidence from Croatia using the matching approach pp. 1-30

Miljana Valdec and Jurica Zrnc

Risk analysis of the proxy life-cycle investments in the second pillar pension scheme in Croatia pp. 31-55

Enata Kovacevic and Mladen Latkovic

Characteristics of bank financial intermediation in Croatian counties pp. 57-82

Jaksa Kristo and Iva Mandac

Impact of labour market reforms on economic activity in European Union: short term costs and long term benefits pp. 83-107

Martina Basarac Sertic, Anita Ceh Casni and Valentina Vuckovic

Volume 38, issue 4, 2014

Domestic bank intermediation in emerging market economies during the 2008-09 crisis pp. 381-404

Dubravko Mihaljek

Perspectives of tax reforms in Croatia: expert opinion survey pp. 405-439

Hrvoje Šimović, Helena Blazic and Ana Stambuk

Personal income tax reforms and tax progressivity in Slovenia, 1991-2012 pp. 441-463

Tine Stanovnik and Miroslav Verbič

Legislative proposal for a controlled foreign companies regime in Poland from an international perspective pp. 465-487

Magdalena Małgorzata Hybka

Volume 38, issue 3, 2014

Can the efficiency of the Croatian tax authorities be improved? pp. 253-275

Mihaela Bronic and Vjekoslav Bratić

Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union pp. 277-302

Stjepan Gadzo and Irena Klemencic

Efficiency of a single-rate and broad-based VAT system: the case of Bosnia and Herzegovina pp. 303-335

Dinka Antic

Are there any top FDI performers among EU-15 and CEE countries? A comparative panel data analysis pp. 337-374

Miroslav Mateev and Iliya Tsekov

Volume 38, issue 2, 2014

Employment and employment conditions in the current economic crisis in Croatia pp. 103-138

Goran Vukšić

Employment protection legislation in Croatia pp. 139-172

Marina Kunovac

The power of fiscal multipliers in Croatia pp. 173-219

Ana Grdović Gnip

The history of double tax conventions in Croatia pp. 221-245

Hrvoje Arbutina and Natasa Zunic Kovacevic

Volume 38, issue 1, 2014

Political budget cycles at the municipal level in Croatia pp. 1-35

Velibor Mackic

Determinants of non-performing loans in Central and Eastern European countries pp. 37-59

Bruna Skarica

Some evidence for implementing an enhanced relationship in Slovenia pp. 61-80

Miroslav Verbič, Mitja Cok and Darija Sinkovec

Statistical detection of fraud in the reporting of Croatian public companies pp. 81-96

Sinisa Slijepcevic and Branimir Blaskovic

Volume 37, issue 4, 2013

Fiscal policy and growth in new member states of the EU: a panel data analysis pp. 335-360

Martina Dalic

Long term economic convergence among ten new EU member states in the light of the economic crisis pp. 361-381

Luka Sikic

Involving citizens in public decision making: the case of participatory budgeting in Lithuania pp. 383-402

Liucija Birskyte

A multi-criteria analysis of the banking system in the Republic of Croatia pp. 403-422

Visnja Vojvodic Rosenzweig, Hrvoje Volarevic and Mario Varovic

Volume 37, issue 3, 2013

Determinants of FDI in transition countries and estimation of the potential level of Croatian FDI pp. 227-258

Drazen Derado

Taxation of wages in the Alps-Adriatic region pp. 259-277

Mitja Cok, Mateja Ana Grulja and Tomaz Turk

Multi-level fiscal system in Bosnia and Herzegovina: evolution and coping with economic crisis pp. 279-310

Dinka Antic

Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens pp. 311-360

Ana Margarida Raposo and Paulo Mourão

Volume 37, issue 2, 2013

Fiscal determinants of government borrowing costs: do we have only ourselves to blame? pp. 135-159

Alen Bobetko, Mirna Dumicic Jemric and Josip Funda

The effect of political institutions on the size of government spending in European Union member states and Croatia pp. 161-179

Valentina Vuckovic and Martina Basarac Sertic

Money laundering: correlation between risk assessment and suspicious transactions pp. 181-206

Sonja Cindori

Initiation of corrupt exchanges and severity of corruption pp. 207-222

Rajeev Goel

Volume 37, issue 1, 2013

Determinants of banks’ net interest margins in Central and Eastern Europe pp. 1-37

Mirna Dumicic Jemric and Tomislav Rizdak

Budget perspective in Croatia after accession to the European Union pp. 31-71

Petar Sopek

Personal income tax non-standard reliefs in European Union member states, Croatia and countries of the region pp. 73-107

Helena Blazic and Sasa Drezgic

The relationship between the stock market and foreign direct investment in Croatia: evidence from VAR and cointegration analysis pp. 109-126

Vladimir Arčabić, Tomislav Globan and Irena Raguz