Please use this identifier to cite or link to this item:
http://hdl.handle.net/2445/153984| 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 Impostos Administració pública Riquesa Corresponsabilitat fiscal Tax administration and procedure Taxation Public administration Wealth 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: https://doi.org/10.1108/AEA-09-2019-0028 |
| It is part of: | Applied Economic Analysis, 2019, vol. 27, num. 81, p. 207-225 |
| URI: | http://hdl.handle.net/2445/153984 |
| Related resource: | https://doi.org/10.1108/AEA-09-2019-0028 |
| ISSN: | 2632-7627 |
| Appears in Collections: | Articles publicats en revistes (Economia) |
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| File | Description | Size | Format | |
|---|---|---|---|---|
| 697573.pdf | 1.43 MB | Adobe PDF | View/Open |
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