Using small businesses for individual tax planning: evidence from special tax regimes in Chile
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DOI: 10.1007/s10797-018-9509-0
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Cited by:
- Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
- Daniel Fonseca Costa & Brenda Melissa Fonseca & Lélis Pedro Andrade & Bruno César Melo Moreira, 2023. "Bibliometric and scientometric analysis of the scientific field in taxation," SN Business & Economics, Springer, vol. 3(1), pages 1-28, January.
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More about this item
Keywords
Special tax regimes; Small businesses; Individual tax planning; Tax avoidance; Income sheltering; Behavioral responses;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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