Income shifting in Sweden : an empirical evaluation of the 3:12 rules. ESO-rapport 2012:04 pdf e-bok

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Omklassificerade inkomster med skattebortfall! En studie av hur omklassificering av inkomster från arbete till kapital enligt de s.k. 3:12-reglerna utvecklats sedan reglerna ändrades 2006. Författarna konstaterar bl.a. att incitamenten till omklas...




































































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