How does the deferral of a distortive tax affect overproduction and asset allocation?
Year of publication: |
2023
|
---|---|
Authors: | Blaufus, Kay ; Fochmann, Nadja ; Hundsdoerfer, Jochen ; Milde, Michael |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 32.2023, 5, p. 1157-1184
|
Subject: | Choice bracketing | Deferred taxation | Distortive taxation | Immediate taxation | Overproduction | Tax misperception | Theorie | Theory | Steuerwirkung | Tax effects | Steuer | Tax |
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