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Tax evasion in an open economy: Value - added vs. income taxation

By: Gordon, Roger Hall.
Contributor(s): Nielsen, Soren Bo.
Material type: ArticleArticlePublisher: 1997Subject(s): EVASION FISCAL | IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS | IMPUESTO SOBRE EL VALOR AÑADIDO | IMPUESTO DE SOCIEDADES In: Journal of Public Economics vol. 66, nº 2, p. 173-197
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Resumen;conclusiones;apéndices;bibliografía

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