The elasticity of taxable income and income-shifting : what is "real" and what is not?
Year of publication: |
August 2016
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Authors: | Harju, Jarkko ; Matikka, Tuomas |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 23.2016, 4, p. 640-669
|
Subject: | Elasticity of taxable income | Income-shifting | Real responses | Excess burden | Elastizität | Elasticity | Einkommensteuer | Income tax | Excess Burden | Theorie | Theory | Besteuerungsverfahren | Taxation procedure | Steuerwirkung | Tax effects |
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