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Keywords: Tax evasion
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Journal Articles
Journal:
Applied Economic Analysis
Applied Economic Analysis (2020) 28 (83): 89–109.
Published: 11 March 2020
...Sara Torregrosa-Hetland Purpose The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax for 2001-2004. Design/methodology/approach The approach follows Feldman...
