Thoresen, Thor O.; Alstadsæter, Annette - In: FinanzArchiv: Public Finance Analysis 66 (2010) 4, pp. 384-418
There is scant evidence of business owners engaging in tax-motivated shifts in organizational form. The main reason is the lack of micro data for tracking the movement of taxpayers across organizational modes. By utilizing rich Norwegian micro data on individuals, firms, and firms' owners in the...