The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile
收藏NBER2022-06-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w30114
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资源简介：
Profit shifting by multinational corporations is thought to reduce tax revenue around the world. This paper provides a comprehensive analysis of the introduction of standard regulations to limit profit shifting. Using administrative tax and customs data from Chile, we find that the reform was
提供机构：
美国国家经济研究局
创建时间：
2022-06-01
