Response of tax credit claims to tax enforcement : evidence from a quasi-experiment in Chile
Year of publication: |
2014
|
---|---|
Authors: | Agostini, Claudio ; A. Martinez, Claudia |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 35.2014, 1, p. 41-65
|
Subject: | Chile | Steuervergünstigung | Tax incentive | Rechtsdurchsetzung | Law enforcement | Steuervermeidung | Tax avoidance | Steuerreform | Tax reform |
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