Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland
Summary This paper gives an overview of tax non-compliance estimates and evaluates the suitability of various tax non-compliance measurement methods for Switzerland. The existing estimates for Switzerland focus strongly on non-declared assets and are based on a limited number of measurement methods....
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| Formato: | Artigo |
| Idioma: | Inglês |
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SpringerOpen
2016-01-01
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| Series: | Swiss Journal of Economics and Statistics |
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| Acceso en liña: | http://link.springer.com/article/10.1007/BF03399425 |
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