Welcome to the UPF Digital Repository

Browsing Departament d'Economia i Empresa by Subject "tax evasion"

Browsing Departament d'Economia i Empresa by Subject "tax evasion"

Sort by: Order: Results:

  • Fack, Gabrielle; Landais, Camille (2013-11-01)
    Optimal tax formulas expressed in "sufficient statistics" are usually calibrated under the assumption that the relevant tax elasticities are unaffected by other available policy instruments. In practice though, tax authorities ...
  • Garcia Montalvo, José; Piolatto, Amedeo; Raya, Josep M. (2019-03-01)
    We model the behaviour of a buyer trying to evade the real estate transfer tax. We identify over-appraisal as a key, easily-observable element that is inversely related with tax evasion. We conclude that the tax authority ...

Search DSpace


Advanced Search

Browse

My Account

Compliant to Partaking