Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter
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下载链接：
https://www.nber.org/papers/w25191
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资源简介：
In 2005, over 8% of Norwegian shareholders transferred their shares to new (legal) tax shelters intended to defer taxation of capital gains and dividends that would otherwise be taxable in the aftermath of 2006 reform. Using detailed administrative data we identify family networks and describe how
提供机构：
美国国家经济研究局
创建时间：
2018-10-01
