Institutional and political antecedents of interjurisdictional tax harmonization : lessons from three states
Year of publication: |
2014
|
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Authors: | Hageman, Amy M. ; Bobek Schmitt, Donna |
Published in: |
Accounting and the public interest. - Sarasota, Fla. : American Accounting Assoc., ISSN 1530-9320, ZDB-ID 2095245-4. - Vol. 14.2014, 1, p. 1-33
|
Subject: | tax harmonization | tax policy adoption | institutional theory | Steuerharmonisierung | Tax harmonization | Steuerpolitik | Tax policy | Institutionenökonomik | Institutional economics | Ländersteuer | State tax |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Systemvoraussetzung: PDF Reader |
Other identifiers: | 10.2308/apin-50872 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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