Tax compliance over the firm life course
构建了一个企业生命周期中的税收遵从新模型，关注企业不同发展阶段中税收遵从动机与能力的变化，为未来研究和实践提供启示。
This article provides a new model of tax compliance over the firm life course, focusing on the dynamics in the underlying motivations and capacities for tax compliance. We review and structure the relevant literature on the early life course of firms: the traditional stages of growth models and a less deterministic dynamic state model of developmental phases. Building on these insights on the changing nature of the firm and the role of the founder-entrepreneur, we construct a new model of tax compliance over the firm life course. We provide several potential avenues for future research as well as practical implications of our model.