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Tax evasion, tax avoidance and shadow economy: introduction

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  • Clemens Fuest & Friedrich Schneider, 2012. "Tax evasion, tax avoidance and shadow economy: introduction," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 1-4, February.
  • Handle: RePEc:kap:itaxpf:v:19:y:2012:i:1:p:1-4 DOI: 10.1007/s10797-011-9206-8
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    More about this item

    Keywords

    Tax evasion; Shadow economz; International Institute of Public Finance; H1; H26;

    JEL classification:

    • H1 - Public Economics - - Structure and Scope of Government
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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