{"id":"https://openalex.org/W2218409151","doi":null,"title":"Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform","display_name":"Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform","publication_year":2013,"publication_date":"2013-01-14","ids":{"openalex":"https://openalex.org/W2218409151","mag":"2218409151"},"language":"en","primary_location":{"id":"mag:2218409151","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:fer:wpaper:43","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5039214168","display_name":"Jarkko Harju","orcid":"https://orcid.org/0000-0003-2027-4343","observed_orcids":["https://orcid.org/0000-0003-2027-4343"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jarkko Harju","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-2027-4343","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5091552319","display_name":"Tuomas Matikka","orcid":"https://orcid.org/0000-0002-9107-0797","observed_orcids":["https://orcid.org/0000-0002-9107-0797"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Tuomas Matikka","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9107-0797","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/income-shifting","display_name":"income shifting","score":0.9409999847412109},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9269999861717224},{"id":"https://openalex.org/keywords/dividends","display_name":"dividends","score":0.5950000286102295},{"id":"https://openalex.org/keywords/wages","display_name":"wages","score":0.8109999895095825},{"id":"https://openalex.org/keywords/deadweight-loss","display_name":"deadweight loss","score":0.9200000166893005},{"id":"https://openalex.org/keywords/entrepreneurs","display_name":"entrepreneurs","score":0.6589999794960022},{"id":"https://openalex.org/keywords/tax-base-erosion","display_name":"tax base erosion","score":0.4169999957084656}],"concepts":[{"id":"https://openalex.org/C139447083","wikidata":"https://www.wikidata.org/wiki/Q1923644","display_name":"Dividend tax","level":5,"score":0.6614325046539307},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6579632759094238},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.5587810277938843},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.5494422912597656},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.5096125602722168},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.48142001032829285},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.4755128026008606},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.46987372636795044},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.4664795994758606},{"id":"https://openalex.org/C100243477","wikidata":"https://www.wikidata.org/wiki/Q12002092","display_name":"Welfare","level":2,"score":0.46055591106414795},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.438754677772522},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3903684914112091},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3752923011779785},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.3064475655555725},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.15778487920761108}],"mesh":[],"locations_count":3,"locations":[{"id":"mag:2218409151","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:fer:wpaper:43","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:RePEc:fer:wpaper:43","doi":null,"is_oa":false,"landing_page_url":"https://www.doria.fi/handle/10024/148781","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:www.doria.fi:10024/148781","doi":null,"is_oa":false,"landing_page_url":"http://www.doria.fi/handle/10024/148781","pdf_url":null,"source":{"id":"https://openalex.org/S4377196760","display_name":"Doria (University of Helsinki)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I133731052","host_organization_name":"University of Helsinki","host_organization_lineage":["https://openalex.org/I133731052"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"B Vertaisarvioimattomat tieteelliset kirjoitukset"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.6452000141143799}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":17,"referenced_works":["https://openalex.org/W1506440194","https://openalex.org/W1606783417","https://openalex.org/W2015249608","https://openalex.org/W2097545809","https://openalex.org/W2102963250","https://openalex.org/W2117230611","https://openalex.org/W2117956669","https://openalex.org/W2123849123","https://openalex.org/W2137574990","https://openalex.org/W2156139463","https://openalex.org/W2165792359","https://openalex.org/W2889716373","https://openalex.org/W2891344209","https://openalex.org/W3020850935","https://openalex.org/W3021592922","https://openalex.org/W3024955934","https://openalex.org/W3123212583"],"related_works":["https://openalex.org/W234668706","https://openalex.org/W1942631565","https://openalex.org/W2784237686","https://openalex.org/W132371012","https://openalex.org/W2266982871","https://openalex.org/W2165792359","https://openalex.org/W7055435659","https://openalex.org/W3125133073","https://openalex.org/W91506273","https://openalex.org/W7006070001"],"abstract_inverted_index":{"This":[0],"study":[1,53],"examines":[2],"the":[3,17,25,76,96],"extent":[4],"of":[5,27,48,58,98],"direct":[6],"tax":[7,34,46,59,67,78],"avoidance":[8,60,79],"through":[9],"income-shifting":[10,93],"between":[11],"wages":[12],"and":[13,15,75],"dividends,":[14],"approximates":[16],"deadweight":[18],"loss":[19],"due":[20],"to":[21,52,62,92],"this":[22,55],"behavior":[23,80,94],"for":[24,41],"owners":[26],"privately":[28],"held":[29],"corporations.":[30],"The":[31,43],"dual":[32],"income":[33],"system":[35],"in":[36,66],"Finland":[37],"offers":[38],"noticeable":[39],"incentives":[40],"income-shifting.":[42],"extensive":[44],"dividend":[45],"reform":[47],"2005":[49],"enables":[50],"us":[51],"how":[54],"particular":[56],"form":[57],"reacts":[61],"an":[63],"exogenous":[64],"change":[65],"rates.":[68],"Our":[69],"results":[70],"support":[71],"highly":[72],"active":[73],"income-shifting,":[74],"apparent":[77],"has":[81],"considerable":[82],"welfare":[83],"effects.":[84],"We":[85],"also":[86],"find":[87],"evidence":[88],"that":[89],"costs":[90],"related":[91],"affect":[95],"effectiveness":[97],"taxation.":[99]},"counts_by_year":[{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}