Copyright (c) 2017 Stephan Meyering, Matthias Groene
© Journal of Tax Reform : ISSN 2414-9497 (online), ISSN 2412-8872 (print)
Copyright (c) 2017 Stephan Meyering, Matthias Groene
Journal of Tax Reform
Editor-in-Chief 
Igor Mayburov
About The Authors
Stephan Meyering
University of Hagen (58084, Hagen, 65 Universitaetsstraße)
Germany
Doctor of Economic Science, Professor, Head of the Chair of Business Taxation, e-mail: stephan.meyering@fernuni-hagen.de
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Copyright (c) 2017 Stephan Meyering, Matthias Groene