Selaus asiasanan mukaan kokoelmassa Vertaisarvioidut artikkelit (Peer-reviewed articles)

Viitteet 1-2 / 2

    • Business owners and income-shifting: evidence from Finland 

      Harju, Jarkko; Matikka, Tuomas
      Small Business Economics : 1 (Springer Verlag, 2016)
      This study examines income-shifting between tax bases among the owners of privately held businesses. The dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for ...

    • The elasticity of taxable income and income-shifting: what is “real” and what is not? 

      Harju, Jarkko; Matikka, Tuomas
      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, ...