Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India
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We use a large dataset covering all registered plants in the manufacturing sector in India over the period 1986 to 1995 to examine the effects of a 1992 income tax law change that eliminated the double taxation of wages paid to partners in partnership firms. This tax law change provides a unique
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美国国家经济研究局创建时间：
2006-05-01
