Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries
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下载链接：
https://www.nber.org/papers/w15218
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资源简介：
This paper presents a simple agency model to explain why third-party income reporting by employers dramatically improves income tax enforcement. Modern firms have a large number of employees and carry out complex production tasks, which requires the use of accurate business records. Because such
提供机构：
美国国家经济研究局
创建时间：
2009-08-01
