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How do entrepreneurial portfolios respond to income taxation

Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2018

Persistent link: https://www.econbiz.de/10011965419

Taxation of shareholder income and the cost of capital in a small open economy

Sørensen, Peter Birch - 2014

Persistent link: https://www.econbiz.de/10010516779

Intertemporal income shifting and the taxation of business owner-managers

Miller, Helen; Pope, Thomas; Smith, Kate - 2021

We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due …-term and helps prevent volatile incomes being taxed more heavily under progressive personal taxes. The remainder reﬂects …

Persistent link: https://www.econbiz.de/10012802879

Follow the money! : combining household and firm-level evidence to unravel the tax elasticity of dividend

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Persistent link: https://www.econbiz.de/10012244543

Efficiency considerations in business tax reform

Whalley, John - 1997

Persistent link: https://www.econbiz.de/10000167923

Dividend taxes and international portfolio choice

Desai, Mihir A.; Dharmapala, Dhammika - 2009

Persistent link: https://www.econbiz.de/10003882799

Optimal taxation, marriage, home production, and family labor supply

Gayle, George-Levi; Shephard, Andrew - 2016 - Revised July 2016

Persistent link: https://www.econbiz.de/10011539777

Do privatizations boost household shareholding? : evidence from Italy

Di Carluccio, Adolfo; Ferri, Giovanni; Frale, Cecilia; … - 2004

It is believed that privatizations substantially contributed to boost stock markets through the 1980s and 1990s. However, trough which channels did that materialize? We test whether privatizations improving households' acquaintance with the risk and return characteristics of stocks through the...

Persistent link: https://www.econbiz.de/10011599002

Tax-exempt organizations and the financing of taxable businesses : an examination of Canadian tax policy issues

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The income tax compliance burden on small and medium-sized Canadian businesses

Erard, Brian - 1998

Persistent link: https://www.econbiz.de/10000168004

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