Sadiq, Kerrie; Krever, Richard - In: Pacific Accounting Review 33 (2021) 2, pp. 212-220
study undertakes a review of key tax policy responses of six jurisdictions across the globe that have similar tax regimes …/value: Jurisdictional responses to tax policy reforms during a modern period of significant economic dislocation have yet to be documented … in the literature. Specifically, this paper highlights the limitations of tax policy initiatives as a response to …