Dividend taxes and income shifting
Annette Alstadsæter, Martin Jacob
| Year of publication: |
2016
|
|---|---|
| Authors: | Alstadsæter, Annette ; Jacob, Martin |
| Published in: |
The Scandinavian journal of economics. - Oxford : Wiley, ISSN 0347-0520, ZDB-ID 8170-X. - Vol. 118.2016, 4, p. 693-717
|
| Subject: | Closely held corporations | dividend taxes | income generation | income shifting | owner-managers | Dividende | Dividend | Kapitalertragsteuer | Capital income tax | Einkommensteuer | Income tax | Steuervermeidung | Tax avoidance | Steuerwirkung | Tax effects | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/sjoe.12148 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011665544