The elasticity of taxable income in the presence of intertemporal income shifting
Year of publication: |
2021
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Authors: | Gorry, Aspen ; Hubbard, R. Glenn ; Mathur, Aparna |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 74.2021, 1, p. 45-73
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Subject: | elasticity of taxable income | income shifting | deferred income | executive compensation | tax policy | Einkommensteuer | Income tax | Steuerwirkung | Tax effects | Elastizität | Elasticity | Steuerpolitik | Tax policy | Einkommensverteilung | Income distribution | Gewinnverlagerung | Income shifting | Einkommen | Income | Steuererhebungsverfahren | Taxation procedure |
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