Estimating the corporate income tax gap - Ueda, Junji (International Monetary Fund, Fiscal Affairs Department, 2018)
10.5089/9781484357224.005
Keywords: Graue Literatur; Tax Gap; Tax Evasion; Tax Compliance; Corporate Income Tax; Corporate Finance; Corporate Taxation; Taxation; Subsidies; and Revenue: General; Efficiency; Optimal Taxation; Business Taxes and Subsidies; Tax Evasion and Avoidance; Fiscal Policies and Behavior of Economic Agents: General; General Aggregative Models: General; Personal Income; Wealth; and Their Distributions; Financial Institutions and Services: General; Public Administration; Public Sector Accounting and Audits; Corporate & business tax; Macroeconomics; Ownership & organization of enterprises; Public finance accounting; Accounting; National accounts; Personal income; Fiscal accounting and reporting; Taxes; Economic sectors; Public financial management (PFM); Corporations; Taxation; National income; Income; Business enterprises; Finance; Public; Accounting