Taxing the Family Unit : Income Splitting for all?
نویسندگان
چکیده
منابع مشابه
Taxing High-income Earners: Tax Avoidance and Mobility
The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers, but are also highly mobile: a 1% increase in the top marginal income tax rate increases outmigrations by around 1.5 to 3%. We review research int...
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ژورنال
عنوان ژورنال: Revenue Law Journal
سال: 1995
ISSN: 2202-4859,1034-7747
DOI: 10.53300/001c.6578