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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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The publication of the Stigler Center at The University of Chicago Booth School of Business

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