Wealth Tax Enforcement in Sweden: Filing Requirements and Pre-Populated Returns
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https://www.nber.org/papers/w33419
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资源简介：
This paper shows that two features of wealth tax administration in Sweden(1) filing requirements and (2) pre-populated returnshave a large impact on compliance even in an environment with highly-developed third-party reporting through information returns. Up to 1993, all taxpayers had to fill in
提供机构：
美国国家经济研究局
创建时间：
2025-02-01
