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Popular Financial Reporting: Comunidad de Madrid 2023

open access: yesEuropean Journal of Volunteering and Community-Based Projects
María Imelda Cuevas Sánchez   +2 more
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Income shifting as income creation?

Journal of Public Economics, 2020
Abstract 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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