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~source:"econstor"
~person:"Miller, Helen"
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capital gains
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closely held business
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dividend taxation
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elasticity of taxable income
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income shifting
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owner-managers
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Miller, Helen
Menkhoff, Lukas
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Sloof, Randolph
6
Kirsch, Anja
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Sondergeld, Virginia
5
Wrohlich, Katharina
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Holst, Elke
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Koudstaal, Martin
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Mion, Giordano
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Opromolla, Luca David
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van Ours, Jan C.
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van Praag, Mirjam
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Czura, Kristina
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Ho, Hoa
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Kurtulus, Fidan Ana
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1
Intertemporal income shifting and the taxation of business owner-
managers
Miller, Helen
;
Pope, Thomas
;
Smith, Kate
-
2021
We use newly linked tax records to show that the large responses of UK company owner-
managers
to personal taxes are due …
Persistent link: https://www.econbiz.de/10013193565
Saved in:
2
Intertemporal income shifting and the taxation of owner-managed businesses
Miller, Helen
;
Pope, Thomas
;
Smith, Kate
-
2019
economic activity and tax avoidance of company owner-
managers
. All of the large responses to personal taxes are attributable to …
Persistent link: https://www.econbiz.de/10012265323
Saved in:
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