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| Tekijä: | Slemrod, J. |
| Otsikko: | Introduction to the Special issue on the role of firms in tax systems |
| Lehti: | Journal of Public Economics
2011 : OCT, VOL 95: 9-10, p. 1019-1020 |
| Asiasana: | entrepreneurship auditing taxation political economy company taxation international taxation multinational companies |
| Vapaa asiasana: | firm entry |
| Kieli: | eng |
| Tiivistelmä: | This special issue is focused on the multiple aspects of how taxes affect firms and the optimal taxation, and enforcement of taxation, of firms. The papers in this issue were presented at the conference entitled The Role of Firms in Tax Systems, held April 1718, 2009 at the University of Michigan in Ann Arbor. The authors and titles are as follows: ""Optimal self-employment income tax enforcement" by Bigio, S. and Zilberman, E. ""Tax policy and the missing middle: optimal tax remittance with firm-level administrative costs" by Dharmapala, D., Slemrod, J. and Wilson, J.D. ""Entrepreneurship, firm entry and the taxation of corporate income: evidence from Europe" by Rin, M. Da, Giacomo, M. Di and Sembenelli, A. ""Relocation of headquarters and international taxation" by Voget, J. |
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