I examine whether firms engage in more corporate philanthropy in response to greater tax enforcement. Using the introduction of a new tax administration system as a proxy for increased tax enforcem...

中文翻译：

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企业慈善事业是对加强税收执法的回应

我研究了企业是否为了应对更严格的税收执法而参与更多的企业慈善事业。以引入新的税收管理系统作为加强税收执法的代表......