New developments in small and medium-sized enterprise income tax policy how to address income shifting from labor to capital income tax base

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Veröffentlicht in:Public policy review
1. Verfasser: Tajika, Eiji (VerfasserIn)
Weitere Verfasser: Yashio, Hiroyuki (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: March 2018
Schlagworte:
SME owners > income shifting > tax system reform > comparison of institutions > Aufsatz in Zeitschrift
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