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Business and Professional Income Under the Personal Income Tax [PDF]
C. Harry Kahn
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An intersectional approach to examine low birthweight by migration status in Sweden using register data. [PDF]
Romero S, Dunlavy A, Berg L, Juárez SP.
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Popular Financial Reporting: Comunidad de Madrid 2023
María Imelda Cuevas Sánchez +2 more
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Income shifting as income creation?
Journal of Public Economics, 2020Abstract Income shifting arises as one of the key questions when thinking about the design of a tax system as a whole. We study a simple economy, involving a benevolent policy-maker and a population of agents differing in terms of productivities, labor supply elasticities, and shifting costs.
Selin, Hakan, Simula, Laurent
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