Mitigating shareholder taxation in small open economies?
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- Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series, Center for Fiscal Studies 2012:3, Uppsala University, Department of Economics.
References listed on IDEAS
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More about this item
KeywordsShareholder taxation; corporate-personal tax integration; open economy; investment incentives; small firms;
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2012-09-30 (Accounting & Auditing)
- NEP-ALL-2012-09-30 (All new papers)
- NEP-PBE-2012-09-30 (Public Economics)
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