La stima del tax gap: una applicazione per la Toscana

The methods generally used to estimate the loss of revenue from tax evasioncan be divided into two types: the macroeconomic approach (or top-down) and the micro (orbottom-up). The first is based on a comparison between fiscal data from Ministry of Financeand aggregate data from national accounts; th...

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Bibliographic details
Main Author: Ravagli, Letizia
Rosignoli, Stefano
Sciclone, Nicola
Format: Journal Article
Language: Italian
Place of publication: Società editrice il Mulino 01.04.2013
published in: Politica economica (Bologna, Italy) no. 1; pp. 91 - 118
Data of publication: aprile 2013
ISSN: 1120-9496
Discipline: Economics
Online Access: Fulltext
Database: Database information not found
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