FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2158607329> ?p ?o ?g. }

• W2158607329 abstract "This paper shows that taxes which are understood to be neutral with respect to the marginal investment decisions may be distortionary with respect to entrepreneurial decisions. In particular, we apply an intertemporal model to show that a comprehensive income tax is distortionary unless all kinds of income are subject to the same tax rate and a worker's option to become an entrepreneur is accounted for. Similarly, the harsh condition of a uniform tax rate is necessary but not sufficient under new view dividend tax, cash flow tax, and ACE tax, so that the occupational choice is not distorted. In any case, informational problems may arise and lead to distortive effects." @default.
• W2158607329 created "2016-06-24" @default.
• W2158607329 creator A5048796987 @default.
• W2158607329 creator A5055778934 @default.
• W2158607329 date "2008-01-01" @default.
• W2158607329 modified "2023-09-27" @default.
• W2158607329 title "Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship" @default.
• W2158607329 cites W1497179728 @default.
• W2158607329 cites W1508792136 @default.
• W2158607329 cites W1536746191 @default.
• W2158607329 cites W1536928551 @default.
• W2158607329 cites W1554903685 @default.
• W2158607329 cites W1764400026 @default.
• W2158607329 cites W1977814954 @default.
• W2158607329 cites W1982148798 @default.
• W2158607329 cites W1995503011 @default.
• W2158607329 cites W2000254499 @default.
• W2158607329 cites W2001830331 @default.
• W2158607329 cites W2005791696 @default.
• W2158607329 cites W2010824362 @default.
• W2158607329 cites W2064716198 @default.
• W2158607329 cites W2067165811 @default.
• W2158607329 cites W2067308746 @default.
• W2158607329 cites W2085180878 @default.
• W2158607329 cites W2086298426 @default.
• W2158607329 cites W2092305628 @default.
• W2158607329 cites W2124855757 @default.
• W2158607329 cites W2139896179 @default.
• W2158607329 cites W2222246163 @default.
• W2158607329 cites W2795575964 @default.
• W2158607329 cites W2890299060 @default.
• W2158607329 cites W3121167919 @default.
• W2158607329 cites W3123610185 @default.
• W2158607329 cites W3123821384 @default.
• W2158607329 cites W649600652 @default.
• W2158607329 doi "https://doi.org/10.2139/ssrn.1137844" @default.
• W2158607329 hasPublicationYear "2008" @default.
• W2158607329 type Work @default.
• W2158607329 sameAs 2158607329 @default.
• W2158607329 citedByCount "39" @default.
• W2158607329 countsByYear W21586073292013 @default.
• W2158607329 countsByYear W21586073292015 @default.
• W2158607329 crossrefType "journal-article" @default.
• W2158607329 hasAuthorship W2158607329A5048796987 @default.
• W2158607329 hasAuthorship W2158607329A5055778934 @default.
• W2158607329 hasBestOaLocation W21586073292 @default.
• W2158607329 hasConcept C100001284 @default.
• W2158607329 hasConcept C10138342 @default.
• W2158607329 hasConcept C116168712 @default.
• W2158607329 hasConcept C162077342 @default.
• W2158607329 hasConcept C162324750 @default.
• W2158607329 hasConcept C163428354 @default.
• W2158607329 hasConcept C165786947 @default.
• W2158607329 hasConcept C175444787 @default.
• W2158607329 hasConcept C17744445 @default.
• W2158607329 hasConcept C199539241 @default.
• W2158607329 hasConcept C27548731 @default.
• W2158607329 hasConcept C2779581858 @default.
• W2158607329 hasConcept C2779755355 @default.
• W2158607329 hasConcept C51303962 @default.
• W2158607329 hasConcept C551662922 @default.
• W2158607329 hasConcept C556758197 @default.
• W2158607329 hasConcept C94625758 @default.
• W2158607329 hasConceptScore W2158607329C100001284 @default.
• W2158607329 hasConceptScore W2158607329C10138342 @default.
• W2158607329 hasConceptScore W2158607329C116168712 @default.
• W2158607329 hasConceptScore W2158607329C162077342 @default.
• W2158607329 hasConceptScore W2158607329C162324750 @default.
• W2158607329 hasConceptScore W2158607329C163428354 @default.
• W2158607329 hasConceptScore W2158607329C165786947 @default.
• W2158607329 hasConceptScore W2158607329C175444787 @default.
• W2158607329 hasConceptScore W2158607329C17744445 @default.
• W2158607329 hasConceptScore W2158607329C199539241 @default.
• W2158607329 hasConceptScore W2158607329C27548731 @default.
• W2158607329 hasConceptScore W2158607329C2779581858 @default.
• W2158607329 hasConceptScore W2158607329C2779755355 @default.
• W2158607329 hasConceptScore W2158607329C51303962 @default.
• W2158607329 hasConceptScore W2158607329C551662922 @default.
• W2158607329 hasConceptScore W2158607329C556758197 @default.
• W2158607329 hasConceptScore W2158607329C94625758 @default.
• W2158607329 hasLocation W21586073291 @default.
• W2158607329 hasLocation W21586073292 @default.
• W2158607329 hasLocation W21586073293 @default.
• W2158607329 hasLocation W21586073294 @default.
• W2158607329 hasLocation W21586073295 @default.
• W2158607329 hasOpenAccess W2158607329 @default.
• W2158607329 hasPrimaryLocation W21586073291 @default.
• W2158607329 hasRelatedWork W1505773811 @default.
• W2158607329 hasRelatedWork W1524718069 @default.
• W2158607329 hasRelatedWork W1530733151 @default.
• W2158607329 hasRelatedWork W1540352918 @default.
• W2158607329 hasRelatedWork W1541495181 @default.
• W2158607329 hasRelatedWork W1556371654 @default.
• W2158607329 hasRelatedWork W1561678182 @default.
• W2158607329 hasRelatedWork W1567648421 @default.
• W2158607329 hasRelatedWork W1607274877 @default.
• W2158607329 hasRelatedWork W2074203767 @default.
• W2158607329 hasRelatedWork W2121621279 @default.
• W2158607329 hasRelatedWork W2142290325 @default.
• W2158607329 hasRelatedWork W2160559811 @default.

• next