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Understanding Tax Evasion Dynamics

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NBER1999-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w6903
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Americans who are caught evading taxes in one year may be audited for prior years. While the IRS does not disclose its method of selecting tax returns to audit, it is widely believed that a taxpayer's probability of being audited is an increasing function of current evasion. Under these
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1999-01-01
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