Forthcoming article "Tax Professionals and Tax Evasion” by @battaglini.bsky.social Luigi Guiso @chiaralac.bsky.social and Eleonora Patacchini @eeanews.bsky.social doi.org/10.1093/jeea... Teaching materials available: www.eeassoc.org/teaching-mat...
Tax Professionals and Tax Evasion
Abstract. Using unique data covering the entire population of sole proprietorships in Italy with their respective audit files, we examine the role of tax a
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