Citations (1)
Keep up to date with the latest research on this topic with citation updates for this article.
Register now or learn more
* The paper was presented at the 6th Junior Tax Scholars Conference on ‘Taxation and Big Data’ hosted by the Université Paris 1 Panthéon-Sorbonne on 25th May 2018. The author would like to acknowledge Prof. Mariken van Hilten and Prof. Ben Terra as well as the two anonymous peer reviewers for their incredibly valuable comments and remarks. The usual disclaimers apply.
Keep up to date with the latest research on this topic with citation updates for this article.
Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?
To request a reprint or corporate permissions for this article, please click on the relevant link below:
Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?
Obtain permissions instantly via Rightslink by clicking on the button below:
If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.
People also read lists articles that other readers of this article have read.
Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.
Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.