Income tax evasion and audits under common and idiosyncratic shocks
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DOI: 10.1016/j.jebo.2021.01.022
Abstract: Abstract Common shocks affect the profits of ex ante identical self-employed entrepreneurs. From aggregate tax return data or other industry expertise, the tax collection agency can better estimate the common shock. With three profit realizations,… read more here.
Keywords: profit; common shock; evasion; tax ... See more keywords