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~institution:"CESifo"
~institution:"Edward Elgar"
~language:"und"
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income taxation
Economics and Finance
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CESifo
Edward Elgar
Institutionen för Nationalekonomi, Umeå Universitet
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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
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