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|c 5.00 USD
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|z 9781462355587
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|a 2075-8669
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|a BD-DhAAL
|c BD-DhAAL
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|a Russell, Barrie.
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|a Revenue Administration :
|b Managing the Shadow Economy /
|c Barrie Russell.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2010.
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|a 1 online resource (16 pages)
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|a Technical Notes and Manuals
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This technical note focuses on the concept of a shadow economy and explains its main characteristics. Although a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk, by its nature the size of a shadow economy is difficult to measure. Sweden, however, estimates that at least half of its total tax gap is attributable to a shadow economy. This note explains what action should revenue agencies take to manage a shadow economy. The most recent initiatives to manage a shadow economy are also described.
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|a Mode of access: Internet
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|a Australia
|2 imf
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|a Technical Notes and Manuals; Technical Notes and Manuals ;
|v No. 2010/014
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/005/2010/014/005.2010.issue-014-en.xml
|z IMF e-Library
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