Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries : Revenue Administration Gap Analysis Program / Patricio Barra, Eric Hutton, Polina Prokof'yeva.

Author
Barra, Patricio [Browse]
Format
Book
Language
English
Published/​Created
Washington, D.C. : International Monetary Fund, 2023.
Description
1 online resource (37 pages)

Details

Series
  • Technical Notes and Manuals; Technical Notes and Manuals ; No. 2023/006 [More in this series]
  • Technical Notes and Manuals
Summary note
This technical note describes bottom-up CIT gap estimation techniques applied by revenue administrations in the following highly experienced countries in this approach: Australia, Brazil, Canada, Denmark, Sweden, the United Kingdom, and the United States. The main topics included in the descriptions are techniques applied, CIT gap results, advantages and disadvantages of different available options, and future developments and recommendations for any revenue administration interested in starting bottom-up CIT gap estimation programs having no prior experience.
Source of description
Description based on print version record.
Other title(s)
Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries
ISBN
979-84-00-25122-1
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