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~type_genre:"Article in journal"
~person:"Evans, Chris"
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Besteuerungsverfahren
3
Taxation procedure
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Befolgungskosten
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Compliance costs
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Australia
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Australien
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Capital gains tax
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Evans, Chris
Slemrod, Joel
12
Alm, James
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8
Nerudová, Danuše
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Aizenman, Joshua
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McKee, Michael J.
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Murray, Matthew Neal
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Schjelderup, Guttorm
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Australian tax forum : a journal of taxation policy, law and reform
1
Fiscal studies : the journal of the Institute for Fiscal Studies
1
New Zealand journal of taxation law and policy
1
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ECONIS (ZBW)
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The compliance costs of taxing capital gains : implications for New Zealand
Evans, Chris
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
4
,
pp. 381-408
Persistent link: https://www.econbiz.de/10012156104
Saved in:
2
Towards the development of a tax system complexity index
Tran-Nam, Binh
;
Evans, Chris
- In:
Fiscal studies : the journal of the Institute for …
35
(
2014
)
3
,
pp. 341-370
Persistent link: https://www.econbiz.de/10011280999
Saved in:
3
Compliance costs and taxation impact statements
Evans, Chris
- In:
Australian tax forum : a journal of taxation policy, …
13
(
1997
)
2
,
pp. 227-275
Persistent link: https://www.econbiz.de/10001240145
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