Review of Recent Literature

Authors

  • Various Contributors Tax Administration Research Centre (TARC), University of Exeter, Exeter, Devon, U.K.

Keywords:

Use of Administrative Data, Developing Countries, Non-Compliance: Underreporting, Corruption, Anti-Avoidance Rules, Tex Enforcement, Compliance: Nudges, Compliance Experiments, Audits, Tax Administrations, International Tax

Abstract

N/A

References

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Almunia, M., Harju, J., Kotakorpi, K., Tukiainen, J.,& Verho, J. (2018). Expanding access to administrative data: the case of tax authorities in Finland and the UK. International Tax and Public Finance, 26(3), 661-676. https://doi.org/10.1007/s10797-018-9525-0

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Volume 6.1 of JOTA - Review of Recent Literature Cover

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Published

09-06-2020

How to Cite

Various Contributors. (2020). Review of Recent Literature. Journal of Tax Administration, 6(1), 213–224. Retrieved from https://jota.website/jota/article/view/60

Issue

Vol. 6 No. 1 (2020): Special Issue: The Tax Profession in the Spotlight

Section

Reviews

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Copyright (c) 2020 Lorenz Adams, Shaun Grimshaw, Guylaine Nouwoue, Luca Salvadori

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