Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data

Abstract

Journal Article Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data Get access Peter Egger, Peter Egger ETH Zürich, CEPR, CESifo, University of Nottingham and Oxford University Centre for Business Taxation (OUCBT) Search for other works by this author on: Oxford Academic Google Scholar Valeria Merlo, Valeria Merlo University of Tübingen and CESifo Search for other works by this author on: Oxford Academic Google Scholar Martin Ruf, Martin Ruf University of Tübingen and NoCeT Search for other works by this author on: Oxford Academic Google Scholar Georg Wamser Georg Wamser University of Tübingen, CESifo and NoCeT Search for other works by this author on: Oxford Academic Google Scholar The Economic Journal, Volume 125, Issue 589, 1 December 2015, Pages 1764–1789, https://doi.org/10.1111/ecoj.12190 Published: 23 January 2015