Intertemporal income shifting and the taxation of owner-managed businesses

First Author: Smith K
Attributed to:  Designing policy aimed at encouraging entrepreneurial activity funded by ESRC

Abstract

No abstract provided

Bibliographic Information

Digital Object Identifier: http://dx.doi.org/10.1920/wp.ifs.2019.1925

Publication URI: http://dx.doi.org/10.1920/wp.ifs.2019.1925

Type: Working Paper