Der Beitrag setzt sich kritisch mit der Bewertung von Grundvermögen für steuerliche Zweckeauseinander. Um den Erhebungsaufwand der Finanzbehörden gering zu halten, werdeneinfache, auf wenigen Grundstücks- bzw. Gebäudemerkmalen basierendeBewertungsverfahren eingesetzt. Die...

Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 124...

Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review...