Size-Dependent Tax Enforcement and Compliance : Global Evidence and Aggregate Implications
This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of th...
| Main Authors: | , , |
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| Format: | Working Paper |
| Language: | English |
| Published: |
World Bank, Washington, DC
2018
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/768971520865898064/Size-dependent-tax-enforcement-and-compliance-global-evidence-and-aggregate-implications http://hdl.handle.net/10986/29457 |