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並前往https://www.imf.org/en/Publications/WP/Issues/2019/10/11/Do-Audits-Deter-or-Provoke-Future-Tax-Noncompliance-Evidence-on-Self-employed-Taxpayers-48703

Do Audits Deter or Provoke Future Tax Noncompliance ...

This paper employs unique tax administrative data and operational audit information from a sample of approximately 7500 self-employed U.S. ...

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