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Public Tax-Return Disclosure

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NBER2018-02-01 更新2025-01-04 收录
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https://www.nber.org/papers/w24318
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资源简介:
We investigate the consequences of public disclosure of information from company income tax returns filed in Australia. Supporters of more disclosure argue that increased transparency will improve tax compliance, while opponents argue that it will divulge sensitive information that is, in many cases
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2018-02-01
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