%0 Book %A Schaffer, Mark E. %E Turley, Gerard. %E National University of Ireland, Galway. Dept. of Economics %I Dept. of Economics, National University of Ireland, Galway %D 2000 %C Galway %G English %B Working paper series (National University of Ireland, Galway. Department of Economics) ; %T Effective versus statutory taxation : measuring effective tax administration in transition economies