524
HMRC, Measuring Tax Gaps 2016, .
525
Miroslav N. Jovanovic, The Economics of International Integration, Second Edition (Cheltenham: Edward Elgar Publishing, 2015), р. 480.
526
Gabriel Zucman, The Hidden Wealth of Nations: The Scourge of Tax Havens (Chicago: University of Chicago Press, 2015).
527
Daniel Davies, ‘Gaps and Holes: How the Swiss Cheese Was Made’, Crooked Timber Blog, 8 April 2016, .
528
Gabriel Zucman, ‘Taxing across Borders: Tracking Personal Wealth and Corporate Profits’, Journal of Economic Perspectives, 28(4), Autumn 2014, рр. 121–148.