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Towards the development of a tax system complexity index

Tran-Nam, Binh; Evans, Chris - In: Fiscal studies : the journal of the Institute for … 35 (2014) 3, pp. 341-370

Persistent link: https://www.econbiz.de/10011280999

Measures to improve the competitiveness of Hong Kong taxation system in the aftermath of the recent crisis

Ho, Daniel; Wong, Brossa - In: International journal of economics and finance 4 (2012) 5, pp. 241-245

Persistent link: https://www.econbiz.de/10009618195

Understanding multidimensional tax systems

Robinson, Leslie; Slemrod, Joel - In: International tax and public finance 19 (2012) 2, pp. 237-267

Persistent link: https://www.econbiz.de/10009620548

Improving tax governance in EU member states : criteria for successful policies

Jensen, Jonas; Wöhlbier, Florian - 2012

Persistent link: https://www.econbiz.de/10009627507

Wirkungen reduzierter Mehrwertsteuersätze auf nationale Steuerstrukturen im europäischen Kontext unter Berücksichtigung der Abgrenzungs- und Erhebungsproblematik

Wesselbaum-Neugebauer, Claudia - 2012

Persistent link: https://www.econbiz.de/10009627668

John R. Commons (1862 - 1945) on constitution and tax assessment procedure : a classic in fiscal sociology

Schöbel, Enrico - In: Essentials of fiscal sociology : conception of an …, (pp. 351-366). 2013

Persistent link: https://www.econbiz.de/10010376059

Gregorio Sanciano: an early advocate of presumptive taxation

Dios, Emmanuel S. de - In: History of economic ideas : HEI 21 (2013) 3, pp. 69-90

Persistent link: https://www.econbiz.de/10010378367

A comprehensive tax history of Nigeria

Okauru, Ifueko Omoigui (contributor) - 2012

Persistent link: https://www.econbiz.de/10010201862

Determinants of tax efficiency perceptions by domestic taxpayers in Kenya : the case of Nairobi

Mosomi, Ndemo Alfonce - In: International journal of economics, finance and … 3 (2015) 5, pp. 541-545

Persistent link: https://www.econbiz.de/10011506340

A quantitative approach to measure tax competitiveness between EU countries

Liapis, Konstantinos J.; Galanos, Christos L.; Politis, … - In: International journal of economic sciences and applied … 7 (2014) 3, pp. 7-23

The basic purpose of the study is to find a metric-variable of competitiveness for each country's tax regime and to assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies manages to attract productive factors, funds and...

Persistent link: https://www.econbiz.de/10010509202