A proposal of a suspicion of tax fraud indicator based on Google trends to foresee Spanish tax revenues.

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URI: http://hdl.handle.net/10641/2702
ISSN: 2110-7017
DOI: 10.1016/j.inteco.2021.11.002

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2022

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Fiscal fraud, Composite indicator, Google trends, Fractional integration, FCVAR model, Wavelets

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FACULTAD DE DERECHO, EMPRESA Y GOBIERNO