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How do entrepreneurial portfolios respond to income taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...
Persistent link: https://www.econbiz.de/10011673056
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Optimal Piecewise Linear Income Taxation
Apps, Patricia; Long, Ngo Van; Rees, Ray - Research School of Economics, College of Business and … - 2011
Given its signiÖcance in practice, piecewise linear taxation has received relatively little attention in the literature …
Persistent link: https://www.econbiz.de/10009385840
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Optimal Piecewise Linear Income Taxation
Apps, Patricia; Long, Ngo Van; Rees, Ray - Institute for the Study of Labor (IZA) - 2011
Given its significance in practice, piecewise linear taxation has received relatively little attention in the …
Persistent link: https://www.econbiz.de/10009325435
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Optimal piecewise linear income taxation
Apps, Patricia; Long, Ngo Van; Rees, Ray - 2009
attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …
Persistent link: https://www.econbiz.de/10010264573
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Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - 2009
utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …
Persistent link: https://www.econbiz.de/10010269303
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Relational Contracts, Taxation and the Household
Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2009
utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …
Persistent link: https://www.econbiz.de/10004999151
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Optimal Piecewise Linear Income Taxation
Apps, Patricia; Long, Ngo Van; Rees, Ray - CESifo - 2009
attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …
Persistent link: https://www.econbiz.de/10005181304
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Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - 2009
utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …-household welfare distribution. -- Relational contracts ; households ; allocations ; taxation ; welfare distribution …
Persistent link: https://www.econbiz.de/10003847154
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Relational Contracts, Taxation and the Household
Apps, Patricia F. - 2009
utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …
Persistent link: https://www.econbiz.de/10013159339
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How do entrepreneurial portfolios respond to income taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...
Persistent link: https://www.econbiz.de/10011672012