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Tax Evasion and Inequality

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NBER2017-09-01 更新2025-01-04 收录
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https://www.nber.org/papers/w23772
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This paper attempts to estimate the size and distribution of tax evasion in rich countries. We combine random auditsthe key source used to study tax evasion so farwith new micro-data leaked from large offshore financial institutionsHSBC Switzerland (Swiss leaks) and Mossack Fonseca (Panama Papers
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2017-09-01
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