Tax Professionals: Tax-Evasion Facilitators or Information Hubs?
收藏NBER2019-04-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w25745
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资源简介：
To study the role of tax professionals, we merge tax records of 2.5 million taxpayers in Italy with the respective audit files from the tax revenue agency. Our data covers the entire population of sole proprietorship taxpayers in seven regions, followed over seven fiscal years. We first document
提供机构：
美国国家经济研究局
创建时间：
2019-04-01
