Influence of Inheritance Tax on the Size of Shadow Economy and the Volume of Tax Evasion

Publicado en línea: 10 nov 2022

Páginas: 27 - 43

Recibido: 01 may 2022

Aceptado: 01 jul 2022

DOI: https://doi.org/10.2478/jles-2022-0014

Palabras clave

Inheritance tax, estate tax, tax evasion, shadow economy, tax avoidance

© 2022 Philippe Linseis, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.