Dividend tax credits and the elasticity of taxable income - Gutierrez Cubillos, Pablo (ECINEQ, Society for the Study of Economic Inequality, 2022)
https://ideas.repec.org/p/inq/inqwps/ecineq2022-630.html
Keywords: Graue Literatur; Bunching Estimation; Corporate taxation; Dividend taxation; Elasticity of taxable income; Small business; Tax integration