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Insights shaping the future of capitalism.
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The Chicago School
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Tax Audits
Tax Audits Deter Tax Avoidance But Not Without Costs to Firm Performance and Local Economies
Ga-Young Choi
In new research, Ga-Young Choi and Alex Kim show that tax audits work to deter firm tax avoidance, but with unintended costs for investment and employment for the firm and the broader economy.
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