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

# metadata.dc.description.abstract[].value
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. (...)

# metadata.dc.rights[].value
cc-by (c) Durán Cabré, José María et al., 2019

# metadata.dc.source[].value
Articles publicats en revistes (Economia)

# metadata.dc.title[].value
The tax gap as a public management instrument: application to wealth taxes