MEASURING THE INVISIBLE: AN OVERVIEW OF AND OUTLOOK FOR TAX NON-COMPLIANCE ESTIMATES AND MEASUREMENT METHODS FOR SWITZERLAND

Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland

Summary This paper gives an overview of tax non-compliance estimates and evaluates the suitability of various tax non-compliance measurement methods for Switzerland.The existing estimates for Switzerland focus strongly on non-declared assets and are based on a limited number of measurement methods.Nevertheless, the estimates range widely, between C

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Capture of a Blue Shark Prionace glauca (Linnaeus, 1758) (Chondrichthyes: Charcharhinidae) by a Swordfish Longliner off Fethiye (Mediterranean Sea, Turkey)

On 25 December 2012, a specimen of Prionace glauca (Linnaeus, 1758) was caught by a swordfish longliner Inkjet along with 9 swordfish together off Fethiye at a depth of 1200 m.The specimen caught was measured as TL and weighed (kg), and photographed.The specimen was 85 cm TL and 7 kg.According to the previous studies, blue sharks especially observe

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Overcoming the Patronage System: Propaganda Fide and Its Portuguese Patronage Documents on China in the Early Modern Period

From its foundation in 1622, the Congregation de Propaganda Fide held supreme jurisdiction over all missionary activities of the Catholic Church at the global level, with authority coming directly from the pope.Its main goals were the expansion of the Catholic faith, the reaffirmation of papal spiritual primacy, and the promotion of Indigenous cler

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