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European Accounting Review Volume 26, 2017 - Issue 3: Tax Research
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Special Issue: Tax Research, Guest Editors: Martin Jacob and Richard Sansing

To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium

Kathleen AndriesWHU Otto-Beisheim School of Management, Vallendar, GermanyCorrespondence[email protected]
,
Martine CoolsFaculty of Economics and Business, KU Leuven, Antwerp campus, Belgium
&
Steve Van UytbergenFaculty of Economics and Business, KU Leuven, Antwerp campus, Belgium
Pages 531-559 | Received 30 Sep 2015, Accepted 28 May 2016, Published online: 02 Aug 2016

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