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Behavioral consequences of optimal tax structure : empirical analysis
Klazar, Stanislav - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 51-63
The aim of the paper was to analyze some behavioral effects, especially the effect of “hidden” tax, the “preference of progressivity” effect and some kind of “preference of short period incidence” effects of citizen. The effects predict the citizens will prefer hidden taxes to direct...
Persistent link: https://www.econbiz.de/10011459548
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Impact of globalization on taxation mixes in OECD countries during 1965 - 2003
Kubátová, Květa; Vančurová, Alena; Foltysová, Michaela - In: Prague economic papers : a bimonthly journal of … 17 (2008) 1, pp. 40-53
Persistent link: https://www.econbiz.de/10003681670
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Daňový systém ČR 2014
Láchová, Lenka - 2014 - 12. aktualizované vyd.
Persistent link: https://www.econbiz.de/10010394107
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Comparison of taxes in the OECD member countries
Kubátová, Květa; Vančurová, Alena - In: Ekonomika a spoločnosť : vedecký časopis … 6 (2005) 1, pp. 5-12
Persistent link: https://www.econbiz.de/10003267554