The effect of flat tax rates on taxable income : evidence from the Illinois rate increase
Thomas Luke Spreen
| Year of publication: |
June 2018
|
|---|---|
| Authors: | Spreen, Thomas Luke |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 71.2018, 2, p. 231-262
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| Subject: | behavioral response to taxation | income retiming | income shifting | state income taxes | Einkommensteuer | Income tax | Steuervermeidung | Tax avoidance | Flat Tax | Flat tax | Steuerwirkung | Tax effects | Ländersteuer | State tax | Grenzsteuersatz | Marginal tax rate | Gewinnverlagerung | Income shifting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.17310/ntj.2018.2.02 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011905646