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The recent trends in personal income taxation in Poland and in the UK

Heimann, Beata - 2001

Persistent link: https://www.econbiz.de/10013402669

Discretion in revenue recognition timing and comparability : evidence from the implementation of SOP 97-2

Bordeman, Adam - In: Journal of accounting and public policy 42 (2023) 2, pp. 1-22

Persistent link: https://www.econbiz.de/10014382833

Steuerliche Abschreibung und Standortattraktivität

Oestreicher, Andreas - 2003

Persistent link: https://www.econbiz.de/10013408755

Reform der Konzernbesteuerung in Österreich : eine zusammengefaßte Besteuerung von Unternehmensgruppen

Müller, Michael - 1991

Persistent link: https://www.econbiz.de/10000825442

Redistribution, work incentives and thirty years of UK tax and benefit reform

Adam, Stuart; Browne, James - 2010

Persistent link: https://www.econbiz.de/10010275720

Measuring tax complexity across countries : a survey study on MNCs

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2019

Despite prior literature emphasizing the increasing role of tax complexity, there is still no comprehensive tax complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code subindex and a tax framework subindex. The indices are...

Persistent link: https://www.econbiz.de/10012109842