Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records
Year of publication: |
2013-10
|
---|---|
Authors: | Kreiner, Claus Thustrup ; Leth-Petersen, Søren ; Skov, Peer Ebbesen |
Institutions: | C.E.P.R. Discussion Papers |
Subject: | elasticity of taxable income | income shifting | monthly payroll records |
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