Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States
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下载链接：
https://www.nber.org/papers/w17770
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资源简介：
This paper studies how cultural norms and enforcement policies influence illicit corporate activities. Using confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher amounts of tax evasion in the U.S. This effect is strong for
提供机构：
美国国家经济研究局
创建时间：
2012-01-01
