Performance of tax simplification around the world : a panel frontier analysis
Trang Thi Thuy Nguyen, Binh Thai Pham, Diego Prior, Stefan van Hemmen
| Year of publication: |
2022
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| Authors: | Trang Thi Thuy Nguyen ; Binh Thai Pham ; Prior, Diego ; Hemmen, Stefan van |
| Published in: |
Socio-economic planning sciences : the international journal of public sector decision-making. - Amsterdam [u.a.] : Elsevier, ISSN 0038-0121, ZDB-ID 208905-1. - Vol. 80.2022, p. 1-18
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| Subject: | DEA-WEO | OECD | Panel data DEA | Tax competitiveness | Tax complexity | Tax simplification | Steuervereinfachung | OECD-Staaten | OECD countries | Welt | World | Steuerwettbewerb | Tax competition | Panel | Panel study | Data-Envelopment-Analyse | Data envelopment analysis | Steuerharmonisierung | Tax harmonization | Steuersystem | Tax system |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.seps.2021.101154 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013191255