The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
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https://www.nber.org/papers/w18442
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资源简介:
Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions of the owners of small businesses utilizing both theoretical model and
提供机构:
美国国家经济研究局
创建时间:
2012-10-01



