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http://hdl.handle.net/2445/153984Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Durán Cabré, José María | - |
| dc.contributor.author | Esteller Moré, Alejandro | - |
| dc.contributor.author | Mas-Montserrat, Mariona | - |
| dc.contributor.author | Salvadori, Luca | - |
| dc.date.accessioned | 2020-03-26T10:28:30Z | - |
| dc.date.available | 2020-03-26T10:28:30Z | - |
| dc.date.issued | 2019 | - |
| dc.identifier.issn | 2632-7627 | - |
| dc.identifier.uri | http://hdl.handle.net/2445/153984 | - |
| dc.description.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. (...) | - |
| dc.format.extent | 19 p. | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | eng | - |
| dc.publisher | Emerald | - |
| dc.relation.isformatof | Reproducció del document publicat a: https://doi.org/10.1108/AEA-09-2019-0028 | - |
| dc.relation.ispartof | Applied Economic Analysis, 2019, vol. 27, num. 81, p. 207-225 | - |
| dc.relation.uri | https://doi.org/10.1108/AEA-09-2019-0028 | - |
| dc.rights | cc-by (c) Durán Cabré, José María et al., 2019 | - |
| dc.rights.uri | http://creativecommons.org/licenses/by/3.0/es | - |
| dc.source | Articles publicats en revistes (Economia) | - |
| dc.subject.classification | Administració fiscal | - |
| dc.subject.classification | Impostos | - |
| dc.subject.classification | Administració pública | - |
| dc.subject.classification | Riquesa | - |
| dc.subject.classification | Corresponsabilitat fiscal | - |
| dc.subject.other | Tax administration and procedure | - |
| dc.subject.other | Taxation | - |
| dc.subject.other | Public administration | - |
| dc.subject.other | Wealth | - |
| dc.subject.other | Fiscal corresponsibility | - |
| dc.title | The tax gap as a public management instrument: application to wealth taxes | - |
| dc.type | info:eu-repo/semantics/article | - |
| dc.type | info:eu-repo/semantics/publishedVersion | - |
| dc.identifier.idgrec | 697573 | - |
| dc.date.updated | 2020-03-26T10:28:31Z | - |
| dc.rights.accessRights | info:eu-repo/semantics/openAccess | - |
| Appears in Collections: | Articles publicats en revistes (Economia) | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 697573.pdf | 1.43 MB | Adobe PDF | View/Open |
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