Tax systems are often criticized for being overly complex, leading some countries to offer simplified regimes to some taxpayers. Using panel data on French income tax returns, we show that simplified

NBER2017-11-01 更新110

Do Taxpayers Bunch at Kink Points?

税收行为响应

税收遵从行为

This paper investigates whether taxpayers bunch at the kink points of the US income tax schedule (i.e. where marginal rates jump) using tax returns data. Clear evidence of bunching is found only at th

NBER1999-09-01 更新70

State-Owned Equity Participation and Tax Compliance of Private Enterprises: Empirical Evidence from China

税收合规

国有股权参与

This dataset and Stata code replication package support the findings of the manuscript examining the impact of state-owned equity participation on corporate tax compliance.

NIAID Data Ecosystem40

State-Owned Equity Participation and Tax Compliance of Private Enterprises: Empirical Evidence from China

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