How do small firms respond to tax schedule discontinuities? : evidence from South African tax registers
Year of publication: |
2019
|
---|---|
Authors: | Boonzaaier, Wian ; Harju, Jarkko ; Matikka, Tuomas ; Pirttilä, Jukka |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 26.2019, 5, p. 1104-1136
|
Subject: | Corporate taxation | Small firms | Emerging economies | Bunching | Südafrika | South Africa | KMU | SME | Unternehmensbesteuerung | Schwellenländer |
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