Do institutions advocate tax simplification? : insights from a panel of 88 countries
Pham Thai Binh, Trang Thi Thuy Nguyen
| Year of publication: |
2024
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|---|---|
| Authors: | Binh Thai Pham ; Trang Thi Thuy Nguyen |
| Published in: |
Economic change & restructuring. - Dordrecht : Springer Science & Business Media B.V., ISSN 1574-0277, ZDB-ID 2232275-9. - Vol. 57.2024, 3, Art.-No. 118, p. 1-39
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| Subject: | Institutional quality | Public governance | System GMM | Tax administration | Tax complexity | Tax simplification | Steuervereinfachung | Steuersystem | Tax system | Finanzverwaltung | Fiscal administration | Welt | World | Institutionelle Infrastruktur | Institutional infrastructure | Steuerharmonisierung | Tax harmonization | Institutionenökonomik | Institutional economics |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10644-024-09709-7 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015045322