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Does automation erode governments' tax basis? An empirical assessment of tax revenues in Europe

Year: 2021
Type: preprint
Abstract: Hötte K, Theodorakopoulos A, Koutroumpis P. Does automation erode governments' tax basis? An empirical assessment of tax revenues in Europe. arXiv:2103.04111. 2021.
Language: English
Open Access status: green
OpenAlex ID: W3135313924
Cites: 38
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Related to: 10