Econometric simulation of the income tax compliance process for small businesses

Econometric models can be very useful for estimating the marginal impacts of changes in policy. However, their broader application as a tool for micro-simulation analysis poses a number of challenges and limitations. This paper uses the context of modeling taxpayer compliance burden for small busine...

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Hauptverfasser: Contos, George, Eftekharzadeh, Ardeshir, Guyton, John, Erard, Brian, Stilmar, Scott
Format: Tagungsbericht
Sprache:eng
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