Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States
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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
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美国国家经济研究局创建时间：
2012-01-01
