The impact of tax gap on future tax reforms

被引：2
|
作者：
Warren, Neil [1 ]
McManus, Jacqui [1 ]
机构：
[1] Univ New S Wales, Australian Sch Taxat, Kensington, NSW 2033, Australia
来源：
AUSTRALIAN ECONOMIC REVIEW | 2007年 / 40卷 / 02期
关键词：
D O I：
10.1111/j.1467-8462.2007.00461.x
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
[No abstract available]
引用
收藏
页码：200 / 207
页数：8
相关论文
共 50 条
  • [31] ESTIMATION OF INTERNATIONAL TAX PLANNING IMPACT ON CORPORATE TAX GAP IN THE CZECH REPUBLIC
    Moravec, Lukas
    Rohan, Jan
    Hinke, Jana
    [J]. E & M EKONOMIE A MANAGEMENT, 2019, 22 (01): : 157 - 171
  • [32] Corporate income tax reforms and international tax competition
    Devereux, MR
    Griffith, R
    Klemm, A
    [J]. ECONOMIC POLICY, 2002, (35) : 449 - 495
  • [33] ESTATE AND GIFT TAX REFORMS - TAX POLICY STATEMENT OF FEDERAL TAX DIVISION
    FORSTER, JM
    [J]. JOURNAL OF ACCOUNTANCY, 1975, 139 (02): : 90 - 95
  • [34] THE IMPACT OF A LAND TAX ON FUTURE INVESTMENTS
    NIEUWOUDT, WL
    [J]. SOUTH AFRICAN JOURNAL OF ECONOMICS, 1995, 63 (01) : 85 - 90
  • [35] Tax progressivity and top incomes evidence from tax reforms
    Enrico Rubolino
    Daniel Waldenström
    [J]. The Journal of Economic Inequality, 2020, 18 : 261 - 289
  • [36] Tax reforms, civil conflicts and tax revenue performance in Burundi
    Ndoricimpa, Arcade
    [J]. SCIENTIFIC AFRICAN, 2021, 13
  • [37] Tax progressivity and top incomes evidence from tax reforms
    Rubolino, Enrico
    Waldenstrom, Daniel
    [J]. JOURNAL OF ECONOMIC INEQUALITY, 2020, 18 (03): : 261 - 289
  • [38] PIECEMEAL TAX REFORMS AND THE COMPENSATED RADIAL ELASTICITIES OF TAX BASES
    FANE, G
    [J]. JOURNAL OF PUBLIC ECONOMICS, 1991, 45 (02) : 263 - 270
  • [39] Modeling the Economic Impact of Value Added Tax Reforms in Nigeria
    Omodero, Cordelia Onyinyechi
    [J]. JOURNAL OF TAX REFORM, 2023, 9 (02): : 217 - 232
  • [40] Analysis on the Impact of "Business Tax Reforms to VAT" on Business Accounting
    Qing, Hua
    [J]. 2018 5TH INTERNATIONAL CONFERENCE ON BUSINESS, ECONOMICS AND MANAGEMENT (BUSEM 2018), 2018, : 177 - 180
12345