Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting
收藏NBER2020-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w27770
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资源简介：
We use a new dataset of the universe of Greek corporate tax returns to study a voluntary tax compliance program for small firms. This self-assessment program prescribed target taxable profit margins (the ratio of taxable profits to revenues) for different types of activities. Firms that reported
提供机构：
美国国家经济研究局
创建时间：
2020-09-01
