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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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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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Optimal fringe benefit taxes : the implications of business use
Butler, Callum; Calcott, Paul - In: International tax and public finance 25 (2018) 3, pp. 654-672
Persistent link: https://www.econbiz.de/10012033123
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Do couples bunch more? : evidence from partnered and single taxpayers
Alinaghi, Nazila; Creedy, John; Gemmell, Norman - In: International tax and public finance 30 (2023) 4, pp. 1137-1184
Persistent link: https://www.econbiz.de/10014335046