Spengel, Christoph; Li, Wei; Zinn, Benedikt; Finke, … - In: Hitotsubashi Journal of Economics 52 (2011) 1, pp. 13-39
comprehensive description of the tax systems, but goes to a detailed analysis of the effective average tax burden, which is relevant … contribute to literate not only by establishing a country ranking based on the overall tax burden, but also by identifying the …