“Simplification Opportunities in Some Western European Personal Income Tax System” (2026) Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice, 36(3), pp. 33–57. Available at: https://publicatii.uvvg.ro/index.php/studiaeconomia/article/view/908 (Accessed: 18 August 2026).