Tax Evasion at the Top of the Income Distribution: Theory and Evidence
收藏NBER2021-03-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w28542
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资源简介:
We study tax evasion at the top of the U.S. income distribution using micro-data from random and operational audits and focused enforcement initiatives. Leveraging enforcement that revealed noncompliance ex post, we find that under the audit methods used during 20062013, individual random audit data
提供机构:
美国国家经济研究局
创建时间:
2021-03-01



