Intertemporal Income Shifting : Tax Avoidance, Evasion, or a Real Response? Evidence from an Uruguayan Tax Reform

Autor: Foremny, Dirk, Gallo, Leonel Muinelo, Vázquez-Grenno, Javier

Publikováno v: Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association, 2019 Jan 01. 112, 1-20.

Externí odkaz: https://www.jstor.org/stable/27067499