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How does the deferral of a distortive tax affect overproduction and asset allocation?
Blaufus, Kay; Fochmann, Nadja; Hundsdoerfer, Jochen; … - In: The European accounting review 32 (2023) 5, pp. 1157-1184
Persistent link: https://www.econbiz.de/10014583123
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Tax misperception and its effects on decision making : literature review and behavioral taxpayer response model
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - In: The European accounting review 31 (2022) 1, pp. 111-144
Persistent link: https://www.econbiz.de/10013370824
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Information sharing between tax and statutory auditors : implications for tax audit efficiency
Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - In: The European accounting review 33 (2024) 2, pp. 545-568
Persistent link: https://www.econbiz.de/10014584351