Tax Bunching, Income Shifting and Self-employment
Year of publication: |
2012
|
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Authors: | Le Maire, Daniel ; Schjerning, Bertel |
Publisher: |
Copenhagen : University of Copenhagen, Economic Policy Research Unit (EPRU) |
Subject: | Gewinnverlagerung | Steuervermeidung | Selbstständige | Dänemark | Self-employment | tax bunching | retained pro?ts | tax avoidance | income shifting |
Series: | EPRU Working Paper Series ; 2012-04 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 715972766 [GVK] hdl:10419/82100 [Handle] RePEc:kud:epruwp:12-04 [RePEc] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; J20 - Time Allocation; Work Behavior; Employment Determination and Creation. General |
Source: |
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