The Costs of Corporate Tax Complexity
收藏NBER2018-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w24382
下载链接
链接失效反馈官方服务：
资源简介：
Does tax code complexity alter corporate behavior? This paper investigates this question by focusing on the decision to claim refunds for tax losses. In a sample of 1.2M observations from the population of corporate tax returns, only 37% of eligible firms claim their refund. A simple cost-benefit
提供机构：
美国国家经济研究局
创建时间：
2018-03-01
