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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...

Бүрэн тодорхойлолт

-д хадгалсан:
Номзүйн дэлгэрэнгүй
Үндсэн зохиолчид: Alfonso Carfora, Rosaria Vega Pansini, Stefano Pisani
Формат: Artigo
Хэл сонгох:Inglês
Хэвлэсэн: Lodz University Press 2018-06-01
Цуврал:European Spatial Research and Policy
Нөхцлүүд:
Онлайн хандалт:https://czasopisma.uni.lodz.pl/esrap/article/view/3279
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