Durán-Cabré, José María, Alejandro Esteller-Moré, and Luca Salvadori. “Empirical Evidence on Cooperation Between Sub-Central Tax Administrations”. Journal of Tax Administration 2, no. 2 (October 31, 2016): 24–46. Accessed November 12, 2024. https://jota.website/jota/article/view/126.