five

Tax Morale

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NBER2014-09-01 更新2025-01-04 收录
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https://www.nber.org/papers/w20458
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Standard economic models of tax compliance have focused on enforcement-driven compliance. Notably, tax administrators also tend to place a great deal of emphasis on the importance of improving "tax morale" by encouraging voluntary compliance, creating a culture of compliance, and changing social
创建时间:
2014-09-01
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