This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement of progressivity, over the quantiles of pre-tax income distribution. Through the use of ‘single parameter’ Gini indices, the social decision mak...

In this paper, a multi-period and multi-resource operating room (OR) scheduling and rescheduling problem with elective and semi-elective (semi-urgent) patients is addressed. A scheduling-rescheduling framework based on the so-called rolling horizon approach is proposed to solve the problem. The core of the proposed framework is a novel proposed mixed-integer linear programming (MILP) model with...