Machova, Zuzana; Kotlan, Igor - In: DANUBE: Law and Economics Review (2013) 2, pp. 165-179
This paper follows our previous article, Kotlán and Machová (2012a), which presented an indicator of the tax burden that can be used as an alternative to the tax quota, or for implicit tax rates in macroeconomic analyses. This alternative is an overall multi-criteria index called the WTI –...