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Why the Norwegian shareholder income tax is neutral
Södersten, Jan - In: International tax and public finance 27 (2020) 1, pp. 32-37
Persistent link: https://www.econbiz.de/10012226498
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Expected future earnings, taxation, and university enrollment : a microeconometric model with uncertainty
Fossen, Frank M.; Glocker, Daniela - In: International tax and public finance 18 (2011) 6, pp. 688-723
Persistent link: https://www.econbiz.de/10009425942
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Are survey-based self-employment income underreporting estimates biased? : new evidence from matched register and survey data
Cabral, Ana Cinta G.; Gemmell, Norman; Alinaghi, Nazila - In: International tax and public finance 28 (2021) 2, pp. 284-322
Persistent link: https://www.econbiz.de/10012495924
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Cheating in Europe : underreporting of self-employment income in comparative perspective
Kukk, Merike; Paulus, Alari; Stæhr, Karsten - In: International tax and public finance 27 (2020) 2, pp. 363-390
Persistent link: https://www.econbiz.de/10012226564
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Trends and gradients in top tax elasticities : cross-country evidence, 1900-2014
Rubolino, Enrico; Waldenström, Daniel - In: International tax and public finance 26 (2019) 3, pp. 457-485
Persistent link: https://www.econbiz.de/10012231031
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The elasticity of taxable income of individuals in couples
Creedy, John; Gemmell, Norman - In: International tax and public finance 27 (2020) 4, pp. 931-950
Persistent link: https://www.econbiz.de/10012292970
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Tax refunds and income manipulation : evidence from the EITC
Buhlmann, Florian; Elsner, Benjamin; Peichl, Andreas - In: International tax and public finance 25 (2018) 6, pp. 1490-1518
Persistent link: https://www.econbiz.de/10012033577
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Taxation and the optimal constraint on corporate debt finance : why a comprehensive business income tax is suboptimal
Sørensen, Peter Birch - In: International tax and public finance 24 (2017) 5, pp. 731-753
Persistent link: https://www.econbiz.de/10011800053
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Corporate tax policy and incorporation in the EU
Mooij, Ruud A. de; Nicodème, Gaëtan - In: International tax and public finance 15 (2008) 4, pp. 478-498
Persistent link: https://www.econbiz.de/10003729153
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Neutral taxation of shareholder income
Sørensen, Peter Birch - In: International tax and public finance 12 (2005) 6, pp. 777-801
Persistent link: https://www.econbiz.de/10003199061