Are closely held firms tax shelters?
Year of publication: |
2014
|
---|---|
Authors: | Alstadsæter, Annette ; Kopczuk, Wojciech ; Telle, Kjetil |
Published in: |
Tax policy and the economy. - Chicago, Ill. : University of Chicago Press, ISSN 0892-8649, ZDB-ID 1005467-4. - Vol. 28.2014, p. 1-32
|
Subject: | Kapitalertragsteuer | Capital income tax | Steuerwirkung | Tax effects | Ausschüttungspolitik | Payout policy | Selbstfinanzierung | Self-financing | Eigentümerstruktur | Ownership structure | Steuervermeidung | Tax avoidance | Schätzung | Estimation | Norwegen | Norway | 2004-2011 |
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