Corporate Taxation, Tax Evasion, and Tax Design
In a letter to Jean-Baptiste Leroy in 1789, Benjamin Franklin observed that "...in this world nothing can be said to be certain, except death and taxes!" Individuals and businesses, however, certainly employ skilful ways to evade taxes until they are caught, if they ever are. Inevitably, t...
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| Format: | Doctoral Thesis |
| Language: | English |
| Published: |
2013
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| Online Access: | http://www.nusl.cz/ntk/nusl-327449 |