Título:

Tax Evasion from Cross-Border Fraud: Does Digitalization Make a Difference?

Autores:

Emmanouil Kitsios (IMF)
Joao Tovar Jalles (U Lisboa, U Nova)
Genevieve Verdier (IMF)

Revista:

Applied Economics Letters

Ano:

2023

Volume:

30

Número:

10

Páginas:

1400-1406

Códigos JEL:

O11 - Macroeconomic Analyses of Economic Development
O14 - Industrialization; Manufacturing and Service Industries; Choice of Technology
O33 - Technological Change: Choices and Consequences; Diffusion Processes