Business owners and income-shifting: evidence from Finland
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DOI: 10.1007/s11187-015-9679-4
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Cited by:
- Tuuli Paukkeri & Terhi Ravaska & Marja Riihelä, 2023. "The role of privately held firms in income inequality," IFS Working Papers W23/36, Institute for Fiscal Studies.
- Natalia Zinovyeva & Maryna Tverdostup, 2021.
"Gender Identity, Coworking Spouses, and Relative Income within Households,"
American Economic Journal: Applied Economics, American Economic Association, vol. 13(4), pages 258-284, October.
- Zinovyeva, Natalia & Tverdostup, Maryna, 2018. "Gender Identity, Co-Working Spouses and Relative Income within Households," IZA Discussion Papers 11757, Institute of Labor Economics (IZA).
- Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
- Christophe André & Hyunjeong Hwang, 2018. "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers 1468, OECD Publishing.
- Jarkko Harju & Tuomas Matikka, 2016.
"The elasticity of taxable income and income-shifting: what is “real” and what is not?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 640-669, August.
- Harju, Jarkko & Matikka, Tuomas, 2014. "The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?," Working Papers 56, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.
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More about this item
Keywords
Business owners; Income-shifting; Income taxation ; Dividend tax reform; G35; H24; H25; L26;All these keywords.
JEL classification:
- G35 - Financial Economics - - Corporate Finance and Governance - - - Payout Policy
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship
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