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

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    • Revenue-maximizing top earned income tax rate in the presence of income-shifting 

      Kotakorpi, Kaisa; Matikka, Tuomas
      Nordic Tax Journal : 1 (Nordic Tax Research Council, 2017)
      We provide an analysis of the revenue-maximizing top earned income tax rate for a country with one of the highest levels of earnings taxation in the world, Finland, and compare it to the current level of taxation. We account ...