Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax
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- James Alm & Kyle Borders, 2014. "Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax," Public Budgeting & Finance, Wiley Blackwell, vol. 34(4), pages 61-79, December.
References listed on IDEAS
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- repec:kap:ejlwec:v:44:y:2017:i:1:d:10.1007_s10657-016-9553-0 is not listed on IDEAS
- Sara Torregrosa, 2015. "Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)," Working Papers 2015/31, Institut d'Economia de Barcelona (IEB).
More about this item
Keywordstax gap; tax evasion; public budgeting; forecasting;
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
- H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2015-08-13 (All new papers)
- NEP-IUE-2015-08-13 (Informal & Underground Economics)
- NEP-PBE-2015-08-13 (Public Economics)
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