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19 p, 1.4 MB The tax gap as a public management instrument : application to wealth taxes / Salvadori, Luca (University of Exeter Business School) ; Durán Cabré, José María (Universitat de Barcelona) ; Esteller Moré, Alejandro (Universitat de Barcelona) ; Mas-Montserrat, Mariona (Universitat de Barcelona)
Purpose 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. [...]
2019 - 10.1108/aea-09-2019-0028
Applied Economic Analysis, Vol. 27 Núm. 81 (2019) , p. 207-225  

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