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~accessRights:"free"
~institution:"CESifo"
~institution:"Edward Elgar"
~subject:"income taxation"
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Edward Elgar
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Forschungsbasierte Infrastruktureinrichtung "Sozio-oekonomisches Panel (SOEP)", DIW Berlin (Deutsches Institut für Wirtschaftsforschung)
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1
Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax
Reform
Harju, Jarkko
;
Matikka, Tuomas
-
CESifo
-
2014
owners. The dividend tax
reform
of 2005 enables us to study how this particular form of tax avoidance reacts to an exogenous …
Persistent link: https://www.econbiz.de/10011086450
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2
Who Participates in Tax Avoidance?
Alstadsæter, Annette
;
Jacob, Martin
-
CESifo
-
2013
legal tax planning around the 2006 Swedish tax
reform
. Our results suggest that closely held corporations are utilized to …
Persistent link: https://www.econbiz.de/10010877932
Saved in:
3
ACE vs. CBIT: Which is Better for Investment and Welfare?
Radulescu, Doina Maria
;
Stimmelmayr, Michael
-
CESifo
-
2006
. We show that in case an ACE type of
reform
is financed by an increase in the VAT and not in the profit tax, it might be …
Persistent link: https://www.econbiz.de/10005406307
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