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Tax Knowledge and Tax Manipulation: A Unifying Model

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NBER2022-06-01 更新2025-01-04 收录
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We provide a unified analysis of taxation and taxpayer education when individuals have an incomplete understanding of a complex tax system. The analysis is independent of whether income is earned legitimately, or by avoiding or evading taxes. In this sense, learning about tax minimization strategies

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2022-06-01
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