Selaus asiasanan mukaan kokoelmassa Vertaisarvioidut artikkelit (Peer-reviewed articles)
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The elasticity of taxable income and income-shifting: what is “real” and what is not?
International Tax and Public Finance : 4 (Springer Verlag, 2016)Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in real economic activity, ...