Keywords: Tax evasion in Brazil
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Journal Articles
Journal of Economic Studies (2018) 45 (2): 401–410.
Published: 14 May 2018
... evasion Game theory Tax evasion in Brazil C70 H26 H83 Surveys usually draw a line between legal under-reporting of tax obligations, known as tax avoidance, and illegal undervaluation, or tax evasion. In the field of economics, however, it is impossible to distinguish between the two...

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