Alstadsæter, Annette; Jacob, Martin - arqus - Arbeitskreis Quantitative Steuerlehre - 2014
, and self-employed. We find robust evidence of extensive income shifting across tax bases in response to the 2006 dividend … total income. Instead, they relabel earned income as dividend income. The income shifting effect is stronger for owner …-managers with tax incentives and with easier access to income shifting through a high ownership share. …