Measuring Risk Allocation of Tax Burden for Small and Micro Enterprises
Tax burden outlier inhibits the growth of small and micro enterprises. This paper introduces the risk allocation of tax burden to measure the tax burden outlier. Using a time-varying nonparametric benchmark and path model, this paper measures the tax risk allocation of 3552 small and micro enterpris...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2019-01-01
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| Series: | Sustainability |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2071-1050/11/3/741 |