Accounting for Business Income in Measuring Top Income Shares : Integrated Accrual Approach Using Individual and Firm Data from Norway

Autor: Alstadsæter, Annette, Jacob, Martin, Kopczuk, Wojciech, Telle, Kjetil
Zdroj: Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association, 2017 Jan 01. 110, 1-39.
Databáze: JSTOR Journals