Income shifting as income creation

Håkan Selin and Laurent Simula

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Date: 2020
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Published in Journal of Public Economics, 2020, 182, pp.art 104081. ⟨10.1016/j.jpubeco.2019.104081⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-02390334

DOI: 10.1016/j.jpubeco.2019.104081

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