A Tax Experiment: The Concept and Signs

The author summarizes the features of tax experiment proposed in the scientific literature. Then the author offers reasoned criticism. Based on the analysis, it is concluded that the focus on assessing the possibility of widespread implementation is a distinctive feature of tax experiments, allowing it to be compared with related institutions.

Authors

Publication Details

Journal
Financial law
Published
2026-11-02
DOI
https://doi.org/10.18572/1813-1220-2026-11-19-23
Primary Topic
Economic and Fiscal Studies
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

A Tax Experiment: The Concept and Signs

Ekaterina Pavlovna Volos
2 links
Financial law
Economic and Fiscal Studies
article

A Tax Experiment: The Concept and Signs

Ekaterina Pavlovna Volos
article en

Abstract

The author summarizes the features of tax experiment proposed in the scientific literature. Then the author offers reasoned criticism. Based on the analysis, it is concluded that the focus on assessing the possibility of widespread implementation is a distinctive feature of tax experiments, allowing it to be compared with related institutions.

Financial law
Openalex Percentile: Top 11%
Economic and Fiscal Studies
DOISourceOpenAlex
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

Laika access coming soon
A Tax Experiment: The Concept and Signs — Ekaterina Pavlovna Volos · Financial law (2026) | TGRS Research Map | TGRS