Potentiality of Benford’s law in deriving a firm-level evasion indicator for Italy

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Authors: Raffaella Coppier, Elisabetta Michetti, Luisa Scaccia
Cited by: 0
References: 48

Fields of Study & Subjects

Benford’s Law and Fraud Detection Taxation and Compliance Studies Corporate Taxation and Avoidance

Publication details

Journal / source
Quality & Quantity
Volume
60
Issue
2
Pages
7805–7827
Publication date
30 January 2026
Language
EN