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Intertemporal income shifting and the taxation of business owner-managers (2021)

First Author: Smith K

Attributed to: Joint Exeter-IFS Tax Adminstration Research Centre funded by ESRC

Abstract

No abstract provided

Bibliographic Information

Digital Object Identifier: http://dx.doi.org/10.1920/wp.ifs.2021.4921

Publication URI: http://dx.doi.org/10.1920/wp.ifs.2021.4921

Type: Working Paper