How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?-Reference-Cited by-同舟云学术

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How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?

Published:2022-01-16 Issue: Volume: Page:1-28
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Blaufus Kay¹^ORCID,Fochmann Nadja¹^ORCID,Hundsdoerfer Jochen²^ORCID,Milde Michael¹^ORCID

Affiliation:

1. Leibniz Universität Hannover, Hannover, Germany

2. Freie Universität Berlin, Berlin, Germany

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2021.2018341

Reference53 articles.

1. Biased effects of taxes and subsidies on portfolio choices

2. TESTING BEHAVIORAL PUBLIC ECONOMICS THEORIES IN THE LABORATORY

3. To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium

4. The Effect of Accountability and Time Budgets on Auditors' Testing Strategies*

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