Cultural influences on the development of tax systems internationally: a theoretical and empirical analysis

Grant Richardson*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)57-79
Number of pages23
JournalJournal of International Accounting Research
Issue number1
Publication statusPublished - 2007
Externally publishedYes


  • cultural dimensions
  • tax values
  • tax systems

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