Krug, Philipp; Langenmayr, Dominika; Rauhut, Niklas; … - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 101 (2021) 12, pp. 953-955
The tax gap - the difference between taxes owed and taxes paid - measures the extent of tax evasion. Lacking tax … compliance reduces tax revenue in many countries, especially from value-added taxes. As a countermeasure, Germany recently …