The paper discusses the tax treatment of commuting where wages and housing cost vary across locations. An income tax …

policy to attract high-skilled expatriates back to their home country, exploiting a generous income tax break for Italian …

Purpose This paper aims to present a study on the effect of income and expense shifting on the corporate income tax … corporate income tax understatement when using income shifting compared to expense shifting in case of experienced tax agents …/value This study concentrates on tax agents who are employed in companies and corporate income tax evasion, which has not been …