Business owners and income-shifting
Evidence from Finland
Bibliographic Data
| ID | 14869759 |
|---|---|
| Authors | Jarkko Harju (0000-0003-2027-4343, VATT Institute for Economic Research, corresponding author), Tuomas Matikka (0000-0002-9107-0797, VATT Institute for Economic Research) |
| Year | 2016 |
| Volume | 46 |
| Issue | 1 |
| Pages | 115-136 |
| Publication date | 2016-01-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Small Business Economics (JOURNAL) |
| Journal identifiers | ISSN: 0921-898X • E-ISSN: 1573-0913 |
| Publisher | Springer Science and Business Media LLC (PUBLISHER) |
| DOI | 10.1007/s11187-015-9679-4 |
| OpenAlex | W1942631565 |
| Language | EN |
| References cited | 10 |
Business · Dividend · Dividend tax · Economics · Entrepreneurship · Gross income · Incentive · Income tax · Labour economics · Market economy · Public economics · State income tax · Tax reform · Write-off · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Taxation and Compliance Studies · Finance
| Citation velocity | historical |
|---|---|
| Highly cited | No |