Estimating corporation income tax under-reporting using extreme values from operational audit data
Kim Michael Bloomquist, Stuart Hamilton and Jeffrey Pope
| Year of publication: |
2014
|
|---|---|
| Authors: | Bloomquist, Kim Michael ; Hamilton, Stuart ; Pope, Jeffrey I. |
| Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 35.2014, 4, p. 401-419
|
| Subject: | corporation income tax | tax non-compliance | tax gap | extreme value theory | Pareto-Zipf distribution | Körperschaftsteuer | Corporate income tax | Theorie | Theory | Ausreißer | Outliers | Steuererhebungsverfahren | Taxation procedure |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011280981