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Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement

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NBER2014-10-01 更新2025-01-04 收录
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Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth of state capacity. However,

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2014-10-01
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