Zobrazeno 1 - 2
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pro vyhledávání: '"Ann Öberg"'
Publikováno v:
International Tax and Public Finance. 11:469-485
This paper analyzes the economic effects of income splitting rules for closely held corporations and sole proprietorships/partnerships under the Nordic dual income tax. Income is split by imputing a return to capital, but the methods used for this di
Publikováno v:
NBER/Tax Policy & the Economy (University of Chicago Press). 2014, Vol. 28 Issue 1, p1-32. 32p. 3 Charts, 16 Graphs.