Universitat de Barcelona
2020-03-26T10:28:30Z
2020-03-26T10:28:30Z
2019
2020-03-26T10:28:31Z
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. (...)
Article
Versió publicada
Anglès
Administració fiscal; Impostos; Administració pública; Riquesa; Corresponsabilitat fiscal; Tax administration and procedure; Taxation; Public administration; Wealth; Fiscal corresponsibility
Emerald
Reproducció del document publicat a: https://doi.org/10.1108/AEA-09-2019-0028
Applied Economic Analysis, 2019, vol. 27, num. 81, p. 207-225
https://doi.org/10.1108/AEA-09-2019-0028
cc-by (c) Durán Cabré, José María et al., 2019
http://creativecommons.org/licenses/by/3.0/es
Economia [1045]
