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Tax Evasion and the Allocation of Capital

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NBER1993-12-01 更新2025-01-04 收录
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https://www.nber.org/papers/w4581
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The efficiency cost of capital misallocations between the corporate sector and the noncorporate sector is typically measured using statutory tax differences. Corporate-source income tax compliance is high because of third party reporting, however, while noncorporate rental income tax compliance is
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美国国家经济研究局
创建时间:
1993-12-01
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