Business owners and income-shifting : evidence from Finland
Year of publication: |
January 2016
|
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Authors: | Harju, Jarkko ; Matikka, Tuomas |
Published in: |
Small business economics : an entrepreneurship journal. - Dordrecht [u.a.] : Springer, ISSN 0921-898X, ZDB-ID 1024560-1. - Vol. 46.2016, 1, p. 115-136
|
Subject: | Business owners | Income-shifting | Income taxation | Dividend tax reform | Finnland | Finland | Steuerreform | Tax reform | Dividende | Dividend | Einkommensteuer | Income tax | Entrepreneurship | Entrepreneurship approach | Eigentümerstruktur | Ownership structure |
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