Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany
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DOI: 10.1007/s10797-022-09732-2
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More about this item
Keywords
Tax enforcement; Size-dependent regulation; Bunching; Administrative data; Germany;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
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