Implementing problematic tax regulation : hysteresis and bureaucratic revolutionaries within tax administrations
Year of publication: |
2023
|
---|---|
Authors: | Ormeño-Pérez, Rodrigo ; Oats, Lynne |
Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 55.2023, 3, p. 1-18
|
Subject: | Tax administration | Regulation | Complexity | Hysteresis | Bureaucratic revolutionaries | Interest | Finanzverwaltung | Fiscal administration | Hysterese | Bürokratie | Bureaucracy | Regulierung | Öffentliche Verwaltung | Public administration | Bürokratietheorie | Theory of bureaucracy | Steuerpolitik | Tax policy |
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