The Resource Mind the gap

Mind the gap

Label
Mind the gap
Title
Mind the gap
Creator
Subject
Language
eng
Summary
This article explains why HMRC's estimate of the tax gap is more accurate than the gap suggested by Tax Research UK. The article explains how HMRC calculate the gap and shows why the alternative figure is misleading. It looks for examples to a top-down approach for indirect taxes, a bottom-up method for direct taxes and to the OECD Model
Citation source
In: Taxation. - Sutton. - Vol. 170 (2012),
http://library.link/vocab/creatorName
Hagger, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax gap
  • tax avoidance
Label
Mind the gap
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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