Intertemporal income shifting and the taxation of business owner-managers
Year of publication: |
2024
|
---|---|
Authors: | Miller, Helen ; Pope, Thomas ; Smith, Kate |
Published in: |
The review of economics and statistics. - Cambridge, Mass. : MIT Press, ISSN 0034-6535, ZDB-ID 207962-8. - Vol. 106.2024, 1, p. 184-201
|
Subject: | Gewinnverlagerung | Income shifting | Eigentümer | Owners | Unternehmer | Entrepreneurs | Einkommensteuer | Income tax | Steuerprogression | Progressive taxation | Großbritannien | United Kingdom | 2005-2015 |
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