Tax Professionals: Tax-Evasion Facilitators or Information Hubs?
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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
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美国国家经济研究局创建时间：
2019-04-01
