The tax gap as a public management instrument: application to wealth taxes

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. (...)

Bibliographic Details
Authors: Durán Cabré, José María, Esteller Moré, Alejandro, Mas-Montserrat, Mariona, Salvadori, Luca
Format: article
Status:Published version
Publication Date:2019
Country:España
Institution:Universidad de Barcelona
Repository:Dipòsit Digital de la UB
OAI Identifier:oai:diposit.ub.edu:2445/153984
Online Access:https://hdl.handle.net/2445/153984
Access Level:Open access
Keyword:Administració fiscal
Impostos
Administració pública
Riquesa
Corresponsabilitat fiscal
Tax administration and procedure
Taxation
Public administration
Wealth
Fiscal corresponsibility
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spelling The tax gap as a public management instrument: application to wealth taxesDurán Cabré, José MaríaEsteller Moré, AlejandroMas-Montserrat, MarionaSalvadori, LucaAdministració fiscalImpostosAdministració públicaRiquesaCorresponsabilitat fiscalTax administration and procedureTaxationPublic administrationWealthFiscal corresponsibilityThe 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. (...)Emerald2019info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://hdl.handle.net/2445/153984Articles publicats en revistes (Economia)reponame:Dipòsit Digital de la UBinstname:Universidad de BarcelonaInglésReproducció del document publicat a: https://doi.org/10.1108/AEA-09-2019-0028Applied Economic Analysis, 2019, vol. 27, num. 81, p. 207-225https://doi.org/10.1108/AEA-09-2019-0028cc-by (c) Durán Cabré, José María et al., 2019http://creativecommons.org/licenses/by/3.0/esinfo:eu-repo/semantics/openAccessoai:diposit.ub.edu:2445/1539842026-05-27T06:46:51Z
dc.title.none.fl_str_mv The tax gap as a public management instrument: application to wealth taxes
title The tax gap as a public management instrument: application to wealth taxes
spellingShingle The tax gap as a public management instrument: application to wealth taxes
Durán Cabré, José María
Administració fiscal
Impostos
Administració pública
Riquesa
Corresponsabilitat fiscal
Tax administration and procedure
Taxation
Public administration
Wealth
Fiscal corresponsibility
title_short The tax gap as a public management instrument: application to wealth taxes
title_full The tax gap as a public management instrument: application to wealth taxes
title_fullStr The tax gap as a public management instrument: application to wealth taxes
title_full_unstemmed The tax gap as a public management instrument: application to wealth taxes
title_sort The tax gap as a public management instrument: application to wealth taxes
dc.creator.none.fl_str_mv Durán Cabré, José María
Esteller Moré, Alejandro
Mas-Montserrat, Mariona
Salvadori, Luca
author Durán Cabré, José María
author_facet Durán Cabré, José María
Esteller Moré, Alejandro
Mas-Montserrat, Mariona
Salvadori, Luca
author_role author
author2 Esteller Moré, Alejandro
Mas-Montserrat, Mariona
Salvadori, Luca
author2_role author
author
author
dc.subject.none.fl_str_mv Administració fiscal
Impostos
Administració pública
Riquesa
Corresponsabilitat fiscal
Tax administration and procedure
Taxation
Public administration
Wealth
Fiscal corresponsibility
topic Administració fiscal
Impostos
Administració pública
Riquesa
Corresponsabilitat fiscal
Tax administration and procedure
Taxation
Public administration
Wealth
Fiscal corresponsibility
description 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. (...)
publishDate 2019
dc.date.none.fl_str_mv 2019
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/2445/153984
url https://hdl.handle.net/2445/153984
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Reproducció del document publicat a: https://doi.org/10.1108/AEA-09-2019-0028
Applied Economic Analysis, 2019, vol. 27, num. 81, p. 207-225
https://doi.org/10.1108/AEA-09-2019-0028
dc.rights.none.fl_str_mv cc-by (c) Durán Cabré, José María et al., 2019
http://creativecommons.org/licenses/by/3.0/es
info:eu-repo/semantics/openAccess
rights_invalid_str_mv cc-by (c) Durán Cabré, José María et al., 2019
http://creativecommons.org/licenses/by/3.0/es
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Emerald
publisher.none.fl_str_mv Emerald
dc.source.none.fl_str_mv Articles publicats en revistes (Economia)
reponame:Dipòsit Digital de la UB
instname:Universidad de Barcelona
instname_str Universidad de Barcelona
reponame_str Dipòsit Digital de la UB
collection Dipòsit Digital de la UB
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,300719

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