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  • Search: subject_exact:"Fiscal decentralization"
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Year of publication
Subject
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Finanzbeziehungen 6,612 Fiscal relations 6,609 Finanzausgleich 2,628 Intergovernmental transfers 2,598 Decentralization 1,755 Dezentralisierung 1,752 Theorie 1,485 Theory 1,482 Föderalismus 994 Federalism 918 Finanzpolitik 763 Fiscal policy 733 Deutschland 643 Germany 639 Gemeindefinanzen 540 Local government finance 531 fiscal decentralization 499 Tax competition 429 Steuerwettbewerb 424 EU-Staaten 388 EU countries 387 Indien 359 India 356 Russia 354 Russland 353 USA 337 Welt 326 World 326 United States 320 Public finance 316 China 315 Öffentliche Finanzen 307 Finanzreform 301 Öffentliche Ausgaben 299 Public expenditure 291 Fiscal reform 288 Public debt 285 Öffentliche Schulden 279 fiscal federalism 273 Economic growth 254
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Online availability
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Free 2,513 Undetermined 993 CC license 95
Type of publication
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Book / Working Paper 4,177 Article 2,968 Journal 10 Other 1
Type of publication (narrower categories)
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Article in journal 2,159 Aufsatz in Zeitschrift 2,159 Graue Literatur 1,643 Non-commercial literature 1,643 Working Paper 1,389 Arbeitspapier 1,338 Aufsatz im Buch 631 Book section 631 Collection of articles of several authors 273 Sammelwerk 273 Hochschulschrift 171 Konferenzschrift 141 Thesis 133 Aufsatzsammlung 110 Conference proceedings 87 Amtsdruckschrift 86 Government document 86 Conference paper 33 Konferenzbeitrag 33 Bibliografie enthalten 28 Bibliography included 28 Article 21 Collection of articles written by one author 21 Sammlung 21 Rezension 20 Advisory report 14 Gutachten 14 Case study 12 Fallstudie 12 Festschrift 12 Mehrbändiges Werk 12 Multi-volume publication 12 Bibliografie 11 Statistik 11 Systematic review 11 Übersichtsarbeit 11 Statistics 9 Reprint 7 Handbook 6 Handbuch 6
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Language
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English 5,564 German 655 Undetermined 357 Russian 176 Italian 130 Spanish 130 French 87 Portuguese 33 Ukrainian 15 Dutch 8 Polish 6 Serbian 5 Bulgarian 3 Czech 3 Danish 3 Croatian 3 Swedish 3 Hungarian 2 Slovak 2 Estonian 1 Indonesian 1 Lithuanian 1 Romanian 1 Albanian 1 Chinese 1
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Author
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Martinez-Vazquez, Jorge 143 Feld, Lars P. 124 Bird, Richard M. 57 Schaltegger, Christoph A. 48 Ahmad, Ehtisham 44 Blöchliger, Hansjörg 42 Shah, Anwar 41 Baskaran, Thushyanthan 34 Sacchi, Agnese 32 Boadway, Robin W. 31 Brosio, Giorgio 31 Govinda Rao, Marapalli 31 Oates, Wallace E. 31 Bordignon, Massimo 30 Büttner, Thiess 30 Aronsson, Thomas 29 Hindriks, Jean 28 Kirchgässner, Gebhard 27 Bahl, Roy W. 26 Dreher, Axel 26 Jametti, Mario 25 Schmidheiny, Kurt 24 Zou, Heng-fu 24 Goodspeed, Timothy J. 23 Kotsogiannēs, Chrēstos 23 Lago Peñas, Santiago 23 Nam, Chang-woon 23 Schnellenbach, Jan 23 Garcia-Milà, Teresa 22 Blankart, Charles B. 21 Dafflon, Bernard 21 McGuire, Therese J. 21 Mello, Luiz de 21 Rodríguez-Pose, Andrés 21 Singh, Nirvikar 21 Besfamille, Martin 20 Joanis, Marcelin 20 Lockwood, Ben 20 Agrawal, David R. 19 Döring, Thomas 19
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Institution
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International Monetary Fund (IMF) 163 International Monetary Fund 129 OECD 42 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 41 National Bureau of Economic Research 29 World Bank 25 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 24 Edward Elgar Publishing 13 World Bank Group 9 China Economics and Management Academy, Central University of Finance and Economics (CUFE) 8 Weltbank 8 Andrew Young School of Policy Studies / International Studies Program 7 CESifo 7 Philippine Institute for Development Studies (PIDS), Government of the Philippines 7 Korea Institute of Public Finance 6 National Institute of Public Finance and Policy <Delhi> 6 Umeå Universitet / Institutionen för Nationalekonomi 6 Österreichisches Institut für Wirtschaftsforschung 6 European Commission / Directorate-General for Economic and Financial Affairs 5 Evangelische Akademie Loccum 5 Internationaler Währungsfonds 5 Organisation for Economic Co-operation and Development 5 Petrozavodskij gosudarstvennyj universitet 5 Regional Project on Fiscal Decentralization 5 Berliner Wissenschafts-Verlag 4 Department of Economics and Business, Universitat Pompeu Fabra 4 Institut d'Economia de Barcelona (IEB), Facultat d'Economia i Empresa 4 Inter-American Development Bank 4 Republik Karelien / Pravitelʹstvo 4 Universitat Pompeu Fabra / Departament d'Economia i Empresa 4 Avenir Suisse 3 Deutschland / Bundesministerium der Finanzen 3 Duncker & Humblot 3 Indian Tax Institute <Delhi> 3 Institut Finanzen und Steuern 3 Institut ėkonomiki <Moskau> 3 Institute for the Study of Labor (IZA) 3 Instituto de Ciencias Sociales, Instituto Madrileño de Estudios Avanzados (IMDEA) 3 Istituto Ricerche Economico-Sociali del Piemonte 3 Konrad-Adenauer-Stiftung 3
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Published in...
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CESifo working papers 138 IMF Staff Country Reports 117 Working paper 99 International tax and public finance 75 CESifo Working Paper Series 69 Journal of public economics 69 Public finance review : PFR 56 IMF working papers 49 IMF Working Papers 47 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 44 International Center for Public Policy Working Paper Series, at AYSPS, GSU 41 European journal of political economy 40 Working paper / International Studies Program, Georgia State University 37 Public choice 35 Journal of urban economics 34 Discussion paper / Centre for Economic Policy Research 32 Working papers / National Institute of Public Finance and Policy 31 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 30 Public finance and management : PFM : an official journal of the Southern Public Administration Education Foundation 30 NBER working paper series 28 Regional science & urban economics 27 Regional studies : official journal of the Regional Studies Association 27 CESifo Working Paper 26 Economics of governance 26 Studies in fiscal federalism and state-local finance 26 FinanzArchiv : European journal of public finance 25 Policy research working paper : WPS 25 MPRA Paper 24 NBER Working Paper 24 Working paper / National Bureau of Economic Research, Inc. 24 Document de treball de l'IEB 23 National tax journal 22 OECD Economics Department Working Papers 22 Working papers / OECD, Economics Department 22 Economics letters 21 IMF working paper 21 Rivista di diritto finanziario e scienza delle finanze 21 The Pakistan development review : PDR 21 World development : the multi-disciplinary international journal devoted to the study and promotion of world development 21 Local public finance in Central and Eastern Europe 20
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Source
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ECONIS (ZBW) 6,625 RePEc 449 EconStor 72 BASE 7 Other ZBW resources 3
Showing 1 - 50 of 7,156
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Does more subnational tax autonomy promote national growth? : evidence from OECD countries (1995-2018)
Rompuy, Paul van - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338028
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Empowering local governments : evidence from rural land tax decentralization
Cavalcanti, Pedro Henrique; Café, Renata Motta - 2025
This paper examines the fiscal and extra-fiscal effects of decentralizing the collection of Brazil's rural land tax from the federal level to local governments. Using a difference-in-differences research design, we assess the impact of local tax enforcement on revenue, land use, and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396108
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The impact of fiscal decentralization on climate change and the mediating role of political institutions
Shrestha, Kshitiz; Vincent, Rose Camille; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407036
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Wealth tax mobility and tax coordination
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2024
We study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at mitigating tax competition. We exploit the reintroduction of the Spanish wealth tax, after which all regions except Madrid levied positive tax rates. We find the mobility responses to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014514893
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Examining the effects of fiscal decentralization and income inequality on the economic performance of West Sumatra province, Indonesia
Herianti, Eva; Marundha, Amor - In: Global business and finance review 29 (2024) 7, pp. 63-77
Purpose: The issue of income inequality in various regions of Indonesia is a significant national concern that requires immediate attention. Despite the government's efforts through fiscal decentralization policies, inequality persists. This study decisively explores the impact of fiscal...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015069522
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Geographic cross-sectional fiscal spending multipliers and the role of local autonomy : evidence from European regions
Brückner, Markus; Pappa, Euē; Valentinyi, Ákos - In: Journal of money, credit and banking : JMCB 55 (2023) 6, pp. 1357-1396
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014364286
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Fiscal decentralization and public infrastructure maintenance expenditures : a cross-country panel analysis
Chen, Can; Martinez-Vazquez, Jorge - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014446591
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Fiscal decentralization and macroeconomics stability nexus : evidence from the sub-national governments context of Ethiopia
Bushashe, Million Adafre; Bayiley, Yitbarek Takele - In: Cogent economics & finance 11 (2023) 2, pp. 1-21
This study aimed to investigate the effects of fiscal decentralization on Ethiopia's regional (Sub-national) macroeconomic stability. The study followed a causational research design employing data from 2005-to 2018. The units of analysis in the study are sub-national governments (SNGs). The...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503032
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Institutional quality as the driver of fiscal decentralization in developing countries
Digdowiseiso, Kumba - In: Cogent economics & finance 11 (2023) 2, pp. 1-18
In this essay, I argue that the various institutional settings of fiscal decentralization observed in developing countries are contingent on institutional quality. Other incentives may exist for policymakers to change the degrees of fiscal power. My research is based on a five-year average of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503099
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Does local autonomy increase local income? : evidence from Italy
Ferraresi, Massimiliano; Herrmann, Benedikt; Loiacono, Luisa - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014514198
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In search of the Leviathan at the subnational level : evidence from OECD Countries (1995-2018)
Rompuy, Paul van - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014258964
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On the effects of intergovernmental grants : a survey
Lago, Manuel E.; Lago Peñas, Santiago; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014282193
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The many forms of decentralization and citizen trust in government
Nelson, Michael A. - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014282195
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Ensuring budgetary resources at the level of local communities in the current social-economic context : evidence for Romanian municipalities
Onofrei, Mihaela; Bostan, Ionel; Cigu, Elena; … - In: Economies : open access journal 11 (2023) 1, pp. 1-16
This paper aims to examine whether the status of fiscal decentralization generates efficiency in local spending behavior and leads to local fiscal performance and local economic growth, revealing not only the status of Romania from the point of vertical fiscal imbalance but also the fiscal...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013500671
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Regional governments in the rural space : the effectiveness of dual-tier regional councils
Shani, Ron; Reingewertz, Yaniv; Vigoda-Gadot, Eran - In: Regional studies : official journal of the Regional … 57 (2023) 9, pp. 1816-1831
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014419477
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Distributional growth paradigm in the strategies of sustainable regional development
Vasil'eva, Rogneda Ivanovna; Kazi Sohag; Hammoudeh, Shawkat - In: Foresight and STI governance : journal of the National … 17 (2023) 4, pp. 54-67
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015413671
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Decentralization in autocraties
Auriol, Emmanuelle; Dahmani-Scuitti, Anaïs - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192005
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The political cost of integration : a natural experiment on local governments
Di Porto, Edoardo; Parenti, Angela; Paty, Sonia - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331133
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Vertical fiscal imbalance and inclusive green total factor productivity
Zhang, Lina; Lyu, Xiangwei - In: International review of economics & finance : IREF 98 (2025), pp. 1-16
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330622
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Northern realignment? : explaining Nordic consent to NextGenerationEU
Ekman, Johan; Stahl, Rune Møller; Ryner, Magnus - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399022
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Politics of local fiscal discipline with vertical fiscal imbalance
Obeng, Samuel Kwabena; Aazam, Layal - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371893
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Reassignment and the power to tax in a federal state : Canada, 1867-2024
Winer, Stanley L. - 2025 - Revised, February 4, 2025
Although reassignment of policy instruments among governments in many federations is a recurring event, there is no widely accepted, positive model of the phenomenon. This stands in contrast to the well established body of work on the normative theory of the efficient federal assignment. In this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015203032
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The performance of the property tax in Mexico : asymmetric assignment of cadastral management and the role of local capacity
Beltrán, Alejandro; Martinez-Vazquez, Jorge; Muñoz, … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407045
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Stimulating local economies through central transfers : a natural experiment from Ecuador
Sánchez-Aragón, Leonardo; Sánchez, Gonzalo E.; … - 2025
This paper investigates the causal effects of central-to-local government transfers on local economic activity in Ecuador, utilizing exogenous variation from a reform in the intergovernmental transfer formula implemented in 2018. Addressing gaps in the fiscal decentralization literature, this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015415558
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Evaluating the effects of the German debt brake : a synthetic control approach
Langer, Maximilian; Hassib, Joshua; Feld, Lars P.; … - 2025
This paper assesses the effectiveness and public finance implications of the German debt brake, a constitutional balanced budget rule introduced in 2009 that aims to ensure a sustainable path of public indebtedness. In order to estimate its causal effects, our paper employs a synthetic control...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015414017
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Decentralized government and firm pollution discharges : evidence from China's Province-Managing-County reform
Xiang, Xunyong; Luo, Wenjie; Li, Bin; Liang, Wenquan - In: Economic modelling 144 (2025), pp. 1-12
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195160
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The state of the states : federal finance in India
Eichengreen, Barry; Gupta, Poonam - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015393876
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Does polycentric climate governance drive the circular economy? : evidence from subnational spending and dematerialization of production in the EU
Mango, Francisco; Vincent, Rose Camille - In: Ecological economics 231 (2025), pp. 1-18
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015418365
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Do party ties increase transfer receipts in cooperative federalism?
Bury, Yannick; Feld, Lars P.; Köhler, Ekkehard A. - In: European journal of political economy 86 (2025), pp. 1-28
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015421302
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How do socioeconomic indicators and fiscal decentralization affect stunting? : evidence from Indonesia
Hamzah, Muhammad Zilal; Sofilda, Eleonora; Suhal Kusairi - In: International journal of development issues 24 (2025) 2, pp. 264-281
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015419266
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Towards polycentric federalism : assessing federal institutional design in multiethnic African states
Demerew, Kaleb; Faboye, Samson; Edodi, Sampson - In: Journal of institutional economics 21 (2025), pp. 1-16
This paper addresses the conceptual gap between the expected benefits of federalism in managing ethnicity-based conflict and its actual governance outcomes in the African context. One of the main reasons for this gap is the conflation of federalism with decentralization. In response, we develop...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376343
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The effect of crises on fiscal and political re-centralization
Canavire-Bacarreza, Gustavo; Salas, Pablo Evia; … - In: Public finance review : PFR 53 (2025) 2, pp. 169-199
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015272985
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Enterprise environmental performance under China's framework for Central Environmental Protection Inspection : Quasi-natural experimental evidence
Li, Xiang; Lan, Hailin; Zeng, Ping - In: Journal of international development : the journal of … 37 (2025) 1, pp. 22-50
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371577
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Transformative routes to sustainable development : the nexus between fiscal decentralization and sustainable environment in developing countries
Gill, Abid Rashid; Ali, Minhaj - In: The journal of environment & development : a review of … 34 (2025) 2, pp. 291-317
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015420040
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The moderating role of natural resources between fiscal decentralization, government internal audit, law enforcement and corruption : evidence from Indonesian local government
Nathan, Livia; Aswar, Khoirul; Jumansyah; Sri Mulyani; Hardi - In: Contemporary economics 16 (2022) 4, pp. 397-409
This research is a quantitative study which aims to examine the level of corruption in the Indonesian local government with its influencing determinants, namely fiscal decentralization, government internal audit, and law enforcement and natural resources as moderating variables. The population...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013488605
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On the effects of intergovernmental grants : a survey
Lago, Manuel E.; Lago Peñas, Santiago; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013281157
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Financial innovation management : impact of fiscal decentralization on economic growth of the Baltic countries
Slavinskaite, Neringa; Lapinskiene, Giedrė; Hlawiczka, … - In: Marketing i menedžment innovacij : m&mi (2022) 1, pp. 257-271
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013202304
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On the effects of intergovernmental grants: a survey
Lago, Manuel E.; Lago Peñas, Santiago; … - 2022
This paper offers a comprehensive and updated review of the effects of intergovernmental grants. We focus on the main findings in the existing literature on the effects of intergovernmental grants on tax policy and choices, expenditure decisions, fiscal stability and behavioral choices, and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013209725
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Fiscal federalism and foreign direct investment : an empirical analysis
Feld, Lars P.; Köhler, Ekkehard A.; Palhuca, Leonardo; … - 2022
Previous empirical studies suggest that decentralization, measured by the number of government layers, is associated with less foreign direct investment (FDI). With an improved dataset on tax autonomy of sub-federal government tiers, we present evidence that fiscal decentralization (de facto)...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013186110
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Is fiscal decentralization growth enhancing? : a cross-country study in developing countries over the period 1990-2014
Digdowiseiso, Kumba - In: Economies : open access journal 10 (2022) 3, pp. 1-17
For several decades, many scholars have widely debated the nexus between devolution of fiscal powers and efficiency. However, several studies have neglected the role of institutions and other institutional settings in fiscal decentralization. This study augments the literature by revisiting the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013164601
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Fiscal decentralization and structural versus cyclical unemployment levels
Akalbeo, Benard; Martinez-Vazquez, Jorge; Yedgenov, … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013500565
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Decentralized governance and climate change in Latin America and the Caribbean
Almeida Sánchez, María Dolores; Eguino, Huáscar; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013500566
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Does fiscal decentralization matter for economic development? : case of the Czechia
Szarowská, Irena - In: Journal of Eastern Europe research in business & … 2022 (2022), pp. 1-11
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013535759
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Wealth Tax Mobility and Tax Coordination
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2024
We study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at mitigating tax competition. We exploit the reintroduction of the Spanish wealth tax, after which all regions except Madrid levied positive tax rates. We find the mobility responses to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014534382
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Examining the effects of fiscal decentralization and income inequality on the economic performance of west Sumatra province, Indonesia
Herianti, Eva; Marundha, Amor - In: Global Business & Finance Review (GBFR) 29 (2024) 7, pp. 63-77
Purpose: The issue of income inequality in various regions of Indonesia is a significant national concern that requires immediate attention. Despite the government's efforts through fiscal decentralization policies, inequality persists. This study decisively explores the impact of fiscal...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015098781
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An assessment of the local government units' functional assignments under a decentralized regime
Juco, Marianne N.; Maddawin, Ricxie B.; Manasan, Rosario G. - 2024
The Philippines embraced a devolution agenda in 1991, leading to the enactment of the Local Government Code (LGC). Despite over three decades of implementation, devolution has remained incomplete, giving rise to the blurred accountability between the national government and local governments...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193748
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Effects of decentralization on corruption in China
Jin, Haizhen; Kim, Byung-Yeon - In: Seoul journal of economics : SJE 37 (2024) 2, pp. 127-152
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015324316
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Beyond the centre : tracing decentralization's influence on time-varying fiscal sustainability
Afonso, António; Alves, José; Jalles, João Tovar; … - In: International review of economics & finance : IREF 96 (2024) 1, pp. 1-25
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211206
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Descripción, antecedentes y riesgo fiscal y macroeconómico del Proyecto de Acto Legislativo que modifica el Sistema General de Participaciones (SGP)
Ospina-Tejeiro, Juan J.; Bejarano, Jesús Antonio; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015145535
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Fiscal decentralization in the nude : discursive struggles and the stalling of its implementation in Jamaica
Wynter, Carlene Beth; De Loo, Ivo - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-18
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015066725
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