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

Publié en ligne: 10 nov. 2022

Pages: 27 - 43

Reçu: 01 mai 2022

Accepté: 01 juil. 2022

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

Mots clés

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.