MEASURING THE INVISIBLE: AN OVERVIEW OF AND OUTLOOK FOR TAX NON-COMPLIANCE ESTIMATES AND MEASUREMENT METHODS FOR SWITZERLAND

Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland

Summary This paper gives an overview of tax non-compliance estimates and evaluates the suitability of various tax non-compliance measurement methods for Switzerland.The existing estimates for Switzerland focus strongly on non-declared assets and are based on sassy spheres candy a limited number of measurement methods.Nevertheless, the estimates ran

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