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

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

Nordic Tax Journal
Volume 2017 (2017): Issue 1 (January 2017)
By: Kaisa Kotakorpi and  Tuomas Matikka  
Open Access
|Nov 2017

Authors

Kaisa Kotakorpi

kaisa.kotakorpi@vatt.fi

VATT Institute for Economic Research and University of Turku, Helsinki, Finland

Tuomas Matikka

VATT Institute for Economic Research and University of Turku, Helsinki, Finland
DOI: https://doi.org/10.1515/ntaxj-2017-0007 | Journal eISSN: 2246-1809
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Language: English
Page range: 100 - 107
Submitted on: Jun 2, 2017
Accepted on: Aug 10, 2017
Published on: Nov 6, 2017
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
the Laffer curve,
income-shifting,
tax policy
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2017 Kaisa Kotakorpi, Tuomas Matikka, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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