Ghosting the Tax Authority: Fake Firms and Tax Fraud
收藏NBER2022-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w30242
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资源简介：
An important but poorly understood form of firm tax evasion arises from the use of "ghost firms"fake firms that issue fraudulent receipts so that their clients can claim false deductions. We provide a unique window into this global phenomenon using transaction-level tax data from Ecuador. Ghost
提供机构：
美国国家经济研究局
创建时间：
2022-07-01
