Do Small Businesses Respond to an Increase in the Probability of a Tax Audit? Evidence from a Policy Reform in Italy
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References listed on IDEAS
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More about this item
KeywordsTax Evasion by Small Businesses; Audit Probabil- ity; Accounting Standard;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2015-09-18 (Accounting & Auditing)
- NEP-ALL-2015-09-18 (All new papers)
- NEP-EUR-2015-09-18 (Microeconomic European Issues)
- NEP-IUE-2015-09-18 (Informal & Underground Economics)
- NEP-PBE-2015-09-18 (Public Economics)
- NEP-PUB-2015-09-18 (Public Finance)
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