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This paper studies the coevolution of the fall in the US corporate sector labor share and the rise of business activity in tax-preferred, pass-through form. Reallocating activity to the form it would have taken prior to the Tax Reform Act of 1986 accounts for one third of the decline in the...
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In developing economies, managers often choose to hide their firms' activities, and their profits, beyond the reach of government officials. For instance, recent surveys conducted by the World Bank suggest that it is quite common for firms to underreport sales in an effort to evade taxes. In...
Persistent link: https://www.econbiz.de/10014039506