Paukkeri, Tuuli; Ravaska, Terhi; Riihelä, Marja - 2023
Business owners of privately held firms have multiple opportunities to decide how much taxable income to take out from … wider perspective on the role of firms. We study the role of close family members as firm owners across the income … distribution, including the role of own underage children as owners. In the first part of the paper, we find that firms, firm …