Sivadasan, Jagadeesh; Slemrod, Joel - In: Journal of Public Economics 92 (2008) 10-11, pp. 2199-2224
We examine the effects of a 1992 income tax law change in India that eliminated the tax penalty on wages paid to partners in partnership firms using a large dataset covering all registered plants in the manufacturing sector over the period 1986 to 1995. This tax law change provides a unique...