引入预扣和第三方报告对税收征收的影响：来自美国州个人所得税的证据

The effects of introducing withholding and third-party reporting on tax collections: Evidence from the U.S. state personal income tax

• Sutirtha Bagchi · 维拉诺瓦大学 通讯
• Libor Dušek · 查理大学 通讯