Does Credit-card Information Reporting Improve Small-business Tax Compliance?
收藏NBER2015-08-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w21412
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资源简介:
We investigate the response of small businesses operating as sole proprietorships to Form 1099-K, an information report released in 2011 which provides the Internal Revenue Service with information about payment card sales. Theory and distributional analysis isolates affected taxpayers, who report
提供机构:
美国国家经济研究局
创建时间:
2015-08-01



