The tax gap as a public management instrument: application to wealth taxes

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dc.contributor.authorDurán Cabré, José María
dc.contributor.authorEsteller Moré, Alejandro
dc.contributor.authorMas-Montserrat, Mariona
dc.contributor.authorSalvadori, Luca
dc.date.accessioned2020-03-26T10:28:30Z
dc.date.available2020-03-26T10:28:30Z
dc.date.issued2019
dc.date.updated2020-03-26T10:28:31Z
dc.description.abstractThe 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.extent19 p.
dc.format.mimetypeapplication/pdf
dc.identifier.idgrec697573
dc.identifier.issn2632-7627
dc.identifier.urihttps://hdl.handle.net/2445/153984
dc.language.isoeng
dc.publisherEmerald
dc.relation.isformatofReproducció del document publicat a: https://doi.org/10.1108/AEA-09-2019-0028
dc.relation.ispartofApplied Economic Analysis, 2019, vol. 27, num. 81, p. 207-225
dc.relation.urihttps://doi.org/10.1108/AEA-09-2019-0028
dc.rightscc-by (c) Durán Cabré, José María et al., 2019
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/es
dc.sourceArticles publicats en revistes (Economia)
dc.subject.classificationAdministració fiscal
dc.subject.classificationImpostos
dc.subject.classificationAdministració pública
dc.subject.classificationRiquesa
dc.subject.classificationCorresponsabilitat fiscal
dc.subject.otherTax administration and procedure
dc.subject.otherTaxation
dc.subject.otherPublic administration
dc.subject.otherWealth
dc.subject.otherFiscal corresponsibility
dc.titleThe tax gap as a public management instrument: application to wealth taxes
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion

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