Tax Gap Reduction is a fiscal policy construct that systematically narrows the discrepancy between theoretical tax liability and actual tax collection by leveraging mechanisms such as the Reverse Charge Mechanism to shift tax reporting obligations and enhance compliance.
34
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972
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61
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38
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Publications per year
2017–2026
9
Parents
Publications
34
Modelling the hidden economy and the tax-gap in New Zealand
David E. A. Giles · Empirical Economics · 1999 · 101 citations
1–5 of 34
Authors
61
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3
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3
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2
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1
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1
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1–5 of 61
Institutions
38
University of Victoria
Victoria, Canada
2 h-index
2 publications
213 citations
University of Wyoming
Laramie, United States
1 h-index
1 publications
31 citations
National Bureau of Economic Research
Cambridge, United States
1 h-index
1 publications
29 citations
Indiana University
Bloomington, United States
1 h-index
1 publications
27 citations
Wyoming Department of Education
Cheyenne, United States
1 h-index
1 publications
31 citations
Uniwersytet SWPS
Warsaw, Poland
1 h-index
1 publications
29 citations
Graduate School of Government and European Studies
Kranj, Slovenia
1 h-index
1 publications
13 citations
University of Exeter
Exeter, United Kingdom
1 h-index
1 publications
12 citations
1–8 of 38
Venues
- SSRN Electronic Journal
Repository · 4 publications · 105 citations
4
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- Applied Economics Letters
1 publications · 112 citations
1
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- ETIKONOMI
1 publications · 35 citations
1
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- Technical Notes and Manuals
1 publications · 24 citations
1
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- MADOC (University of Mannheim)
Repository · 1 publications · 26 citations
1
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1–5