Tax bunching, income shifting and self-employment
Year of publication: |
2013
|
---|---|
Authors: | Le Maire, Daniel ; Schjerning, Bertel |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 107.2013, p. 1-18
|
Subject: | Self-employment | Tax bunching | Retained profits | Tax avoidance | Income shifting | Steuervermeidung | Selbstständige | Self-employed | Gewinnverlagerung | Dänemark | Denmark |
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