Matches in SemOpenAlex for { <https://semopenalex.org/work/W2218409151> ?p ?o ?g. }
Showing items 1 to 90 of
90
with 100 items per page.
- W2218409151 abstract "This study examines the extent of direct tax avoidance through income-shifting between wages and dividends, and approximates the deadweight loss due to this behavior for the owners of privately held corporations. The dual income tax system in Finland offers noticeable incentives for income-shifting. The extensive dividend tax reform of 2005 enables us to study how this particular form of tax avoidance reacts to an exogenous change in tax rates. Our results support highly active income-shifting, and the apparent tax avoidance behavior has considerable welfare effects. We also find evidence that costs related to income-shifting behavior affect the effectiveness of taxation." @default.
- W2218409151 created "2016-06-24" @default.
- W2218409151 creator A5039214168 @default.
- W2218409151 creator A5091552319 @default.
- W2218409151 date "2013-01-14" @default.
- W2218409151 modified "2023-09-27" @default.
- W2218409151 title "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform" @default.
- W2218409151 cites W1506440194 @default.
- W2218409151 cites W2015249608 @default.
- W2218409151 cites W2097545809 @default.
- W2218409151 cites W2102963250 @default.
- W2218409151 cites W2117230611 @default.
- W2218409151 cites W2123849123 @default.
- W2218409151 cites W2137574990 @default.
- W2218409151 cites W2156139463 @default.
- W2218409151 cites W2165792359 @default.
- W2218409151 cites W3020850935 @default.
- W2218409151 cites W3021592922 @default.
- W2218409151 cites W3024955934 @default.
- W2218409151 cites W3121686809 @default.
- W2218409151 cites W3122927117 @default.
- W2218409151 cites W3123212583 @default.
- W2218409151 cites W3124038282 @default.
- W2218409151 cites W3126103047 @default.
- W2218409151 hasPublicationYear "2013" @default.
- W2218409151 type Work @default.
- W2218409151 sameAs 2218409151 @default.
- W2218409151 citedByCount "2" @default.
- W2218409151 countsByYear W22184091512013 @default.
- W2218409151 countsByYear W22184091512014 @default.
- W2218409151 crossrefType "posted-content" @default.
- W2218409151 hasAuthorship W2218409151A5039214168 @default.
- W2218409151 hasAuthorship W2218409151A5091552319 @default.
- W2218409151 hasConcept C100001284 @default.
- W2218409151 hasConcept C100243477 @default.
- W2218409151 hasConcept C113216237 @default.
- W2218409151 hasConcept C139447083 @default.
- W2218409151 hasConcept C145236788 @default.
- W2218409151 hasConcept C162324750 @default.
- W2218409151 hasConcept C165786947 @default.
- W2218409151 hasConcept C172008318 @default.
- W2218409151 hasConcept C29122968 @default.
- W2218409151 hasConcept C34447519 @default.
- W2218409151 hasConcept C51303962 @default.
- W2218409151 hasConcept C514942387 @default.
- W2218409151 hasConcept C551662922 @default.
- W2218409151 hasConcept C556758197 @default.
- W2218409151 hasConcept C74939039 @default.
- W2218409151 hasConceptScore W2218409151C100001284 @default.
- W2218409151 hasConceptScore W2218409151C100243477 @default.
- W2218409151 hasConceptScore W2218409151C113216237 @default.
- W2218409151 hasConceptScore W2218409151C139447083 @default.
- W2218409151 hasConceptScore W2218409151C145236788 @default.
- W2218409151 hasConceptScore W2218409151C162324750 @default.
- W2218409151 hasConceptScore W2218409151C165786947 @default.
- W2218409151 hasConceptScore W2218409151C172008318 @default.
- W2218409151 hasConceptScore W2218409151C29122968 @default.
- W2218409151 hasConceptScore W2218409151C34447519 @default.
- W2218409151 hasConceptScore W2218409151C51303962 @default.
- W2218409151 hasConceptScore W2218409151C514942387 @default.
- W2218409151 hasConceptScore W2218409151C551662922 @default.
- W2218409151 hasConceptScore W2218409151C556758197 @default.
- W2218409151 hasConceptScore W2218409151C74939039 @default.
- W2218409151 hasLocation W22184091511 @default.
- W2218409151 hasOpenAccess W2218409151 @default.
- W2218409151 hasPrimaryLocation W22184091511 @default.
- W2218409151 hasRelatedWork W1530309154 @default.
- W2218409151 hasRelatedWork W1575913978 @default.
- W2218409151 hasRelatedWork W1942631565 @default.
- W2218409151 hasRelatedWork W2002722436 @default.
- W2218409151 hasRelatedWork W2041655045 @default.
- W2218409151 hasRelatedWork W2092175936 @default.
- W2218409151 hasRelatedWork W2126925458 @default.
- W2218409151 hasRelatedWork W2135331263 @default.
- W2218409151 hasRelatedWork W2152698723 @default.
- W2218409151 hasRelatedWork W234668706 @default.
- W2218409151 hasRelatedWork W2773088196 @default.
- W2218409151 hasRelatedWork W2784237686 @default.
- W2218409151 hasRelatedWork W2795620087 @default.
- W2218409151 hasRelatedWork W2897856795 @default.
- W2218409151 hasRelatedWork W3022299071 @default.
- W2218409151 hasRelatedWork W3121854540 @default.
- W2218409151 hasRelatedWork W3124195103 @default.
- W2218409151 hasRelatedWork W3124896749 @default.
- W2218409151 hasRelatedWork W3125518025 @default.
- W2218409151 hasRelatedWork W3125851261 @default.
- W2218409151 isParatext "false" @default.
- W2218409151 isRetracted "false" @default.
- W2218409151 magId "2218409151" @default.
- W2218409151 workType "article" @default.