Estimating the "tax gap" at the state level : the case of Georgia's personal income tax
Year of publication: |
2014
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Authors: | Alm, James ; Borders, Kyle |
Published in: |
Public budgeting & finance. - Hoboken, NJ : Wiley-Blackwell, ISSN 0275-1100, ZDB-ID 871999-8. - Vol. 34.2014, 4, p. 61-79
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Subject: | Georgia (Bundesstaat, USA) | Georgia (USA, state) | Steuereinnahmen | Tax revenue | Finanzverwaltung | Fiscal administration | Technische Effizienz | Technical efficiency | Data-Envelopment-Analyse | Data envelopment analysis | 2007-2011 |
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