Kotlan, Igor; Machova, Zuzana - In: DANUBE: Law and Economics Review (2012) 2, pp. 19-33
The article presents an indicator of tax burden that can be used as an alternative to tax quota, or implicit tax rates in macroeconomic analyses. It is called WTI – World Tax Index, which is an overall multi-criteria index that was constructed by authors on the basis of hard as well as soft...