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.issued
2020-03-26T10:28:30Z
dc.date.issued
2020-03-26T10:28:30Z
dc.date.issued
2020-03-26T10:28:31Z
dc.identifier
https://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
application/pdf
dc.relation
Reproducció del document publicat a: https://doi.org/10.1108/AEA-09-2019-0028
dc.relation
Applied Economic Analysis, 2019, vol. 27, num. 81, p. 207-225
dc.relation
https://doi.org/10.1108/AEA-09-2019-0028
dc.rights
cc-by (c) Durán Cabré, José María et al., 2019
dc.rights
http://creativecommons.org/licenses/by/3.0/es
dc.rights
info:eu-repo/semantics/openAccess
dc.source
Articles publicats en revistes (Economia)
dc.subject
Administració fiscal
dc.subject
Administració pública
dc.subject
Corresponsabilitat fiscal
dc.subject
Tax administration and procedure
dc.subject
Public administration
dc.subject
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
