Tax Evasion Attitudes of Small Firms in Low‐ and Middle‐income Countries: Evidence from Nigeria

This is the accepted manuscript version of the work published in its final form as Moerenhout, T., & Yang, J. (2022). Tax Evasion Attitudes of Small Firms in Low' and Middle'income Countries: Evidence from Nigeria. Development Policy Review, 40(6). https://doi.org/10.1111/dpr.12616

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