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Tax Compliance and Enforcement

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NBER2018-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w24799
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资源简介:
This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have facilitated these contributions, and then presents critical
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2018-07-01
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