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A tax discrepancy coefficient resulting from tax evasion or tax expenditures

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  • Frank, Max
  • Dekeyser-Meulders, Daniele

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  • Frank, Max & Dekeyser-Meulders, Daniele, 1977. "A tax discrepancy coefficient resulting from tax evasion or tax expenditures," Journal of Public Economics, Elsevier, vol. 8(1), pages 67-78, August.
    • Handle: RePEc:eee:pubeco:v:8:y:1977:i:1:p:67-78
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    Cited by:

    1. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española / Review of Public Economics, IEF, vol. 177(2), pages 107-128, April.
    2. Juan Prieto-Rodriguez & Maria Jose Sanzo-Perez & Javier Suarez-Pandiello, 2005. "Análisis económico de la actitud hacia el fraude fiscal en España," Public Economics 0502005, University Library of Munich, Germany.
    3. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

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