Why Evasion under a National Sales Tax Would Explode the Tax Gap: Lessons Learned from the States

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Keywords

@article{fe065e358d6246b2aa247cb45f468b6d,

title = "Why Evasion under a National Sales Tax Would Explode the Tax Gap: Lessons Learned from the States",

keywords = "Evasion, National sales tax, Tax gap, Lessons learned, States",

author = "Cary Christian",

year = "2013",

month = oct,

day = "1",

language = "American English",

journal = "IRS Research Bulletin",

}

TY - JOUR

T1 - Why Evasion under a National Sales Tax Would Explode the Tax Gap: Lessons Learned from the States

AU - Christian, Cary

PY - 2013/10/1

Y1 - 2013/10/1

KW - Evasion

KW - National sales tax

KW - Tax gap

KW - Lessons learned

KW - States

UR - https://digitalcommons.georgiasouthern.edu/ipns-facpubs/10

UR - https://www.irs.gov/pub/irs-soi/13resconevasiontaxgap.pdf

M3 - Article

JO - IRS Research Bulletin

JF - IRS Research Bulletin

ER -