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Title: The tax gap as a public management instrument: application to wealth taxes
Author: Durán Cabré, José María
Esteller Moré, Alejandro
Mas-Montserrat, Mariona
Salvadori, Luca
Keywords: Administració fiscal
Administració pública
Corresponsabilitat fiscal
Tax administration and procedure
Public administration
Fiscal corresponsibility
Issue Date: 2019
Publisher: Emerald
Abstract: The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance. (...)
Note: Reproducció del document publicat a:
It is part of: Applied Economic Analysis, 2019, vol. 27, num. 81, p. 207-225
Related resource:
ISSN: 2632-7627
Appears in Collections:Articles publicats en revistes (Economia)

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