<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-06-26T15:51:26Z</responseDate><request verb="GetRecord" identifier="oai:docta.ucm.es:20.500.14352/96099" metadataPrefix="mods">https://docta.ucm.es/rest/oai/request</request><GetRecord><record><header><identifier>oai:docta.ucm.es:20.500.14352/96099</identifier><datestamp>2024-12-19T14:29:25Z</datestamp><setSpec>com_20.500.14352_14</setSpec><setSpec>col_20.500.14352_18</setSpec></header><metadata><mods:mods xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:doc="http://www.lyncode.com/xoai" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
   <mods:name>
      <mods:namePart>Alarcón García, Gloria</mods:namePart>
   </mods:name>
   <mods:name>
      <mods:namePart>Beyaert,  Arielle</mods:namePart>
   </mods:name>
   <mods:name>
      <mods:namePart>Pablos Escobar, Laura De</mods:namePart>
   </mods:name>
   <mods:extension>
      <mods:dateAvailable encoding="iso8601">2024-01-29T13:27:28Z</mods:dateAvailable>
   </mods:extension>
   <mods:extension>
      <mods:dateAccessioned encoding="iso8601">2024-01-29T13:27:28Z</mods:dateAccessioned>
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   <mods:originInfo>
      <mods:dateIssued encoding="iso8601">2012</mods:dateIssued>
   </mods:originInfo>
   <mods:identifier type="citation">Alarcón García, Gloria, Arielle Beyaert, y Laura De Pablos. «Fiscal Awareness: A Study of Female versus Male Attitudes Towards Tax Fraud in Spain». En Tax Evasion and the Shadow Economy, editado por Michael Pickhardt y Aloys Prinz. Edward Elgar Publishing, 2012. https://doi.org/10.4337/9781781006740.00012.</mods:identifier>
   <mods:identifier type="isbn">978-0-85793-703-2</mods:identifier>
   <mods:identifier type="uri">https://hdl.handle.net/20.500.14352/96099</mods:identifier>
   <mods:identifier type="officialurl">https://doi.org/10.4337/9781781006740.00012</mods:identifier>
   <mods:identifier type="relatedurl">https://www.elgaronline.com/edcollchap/edcoll/9780857937032/9780857937032.00012.xml</mods:identifier>
   <mods:abstract>Leading scholars examine recent evidence from theoretical and empirical research on tax compliance and tax evasion, and provide an in-depth analysis of underlying methods. Strategies to fight tax evasion are evaluated and the motivations behind it are explored, as are the impact and size of the shadow economy in Europe. As well as promoting a better understanding of the issues, this book intends to stimulate further debate and, in so doing, broaden the exchange of ideas and concepts.</mods:abstract>
   <mods:language>
      <mods:languageTerm>eng</mods:languageTerm>
   </mods:language>
   <mods:accessCondition type="useAndReproduction">metadata only access</mods:accessCondition>
   <mods:titleInfo>
      <mods:title>Fiscal awareness: a study of female versus male attitudes towards tax fraud in Spain</mods:title>
   </mods:titleInfo>
   <mods:genre>book part</mods:genre>
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