A Structural Equation Model for Tax Compliance and Auditing
收藏NBER1988-04-01 更新2025-01-04 收录
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https://www.nber.org/papers/w2556
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In this paper. we estimate a three equation model for taxpayers' reported income and tax liability and for the probability of an audit. Our work differs from previous studies in that our dependent variables in the compliance equations are taxpayer reports rather than a variable related to auditor
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美国国家经济研究局创建时间：
1988-04-01
