Spatial Dynamic Modelling of Tax Gap: the Case of Italy
This paper analyses the determinants of regional tax gap in Italy testing if tax evasion is characterised by spatial persistence. The size of spatial correlation in regional tax gaps has been tested and the role of additional determinants of evasion over the period 2001–2011 has been estimated. Usin...
Na minha lista:
| Principais autores: | , , |
|---|---|
| 格式: | Artigo |
| 語言: | Inglês |
| 出版: |
Lodz University Press
2018-06-01
|
| 叢編: | European Spatial Research and Policy |
| 主題: | |
| 在線閱讀: | https://czasopisma.uni.lodz.pl/esrap/article/view/3279 |
| 標簽: |
沒有標簽, 成為第一個標記此記錄!
|