Tax Compliance: An Investigation Using Individual TCMP Data
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In this paper, we analyze the tax compliance behavior of US taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns each of which has been thoroughly audited, IRS administrative records, and sociodemographic data from the Census. We find evidence
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美国国家经济研究局创建时间:
1989-08-01



