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Miller, Helen, Pope, Thomas and Smith, Kate ORCID: 0000-0003-3229-0439
(2024)
Intertemporal income shifting and the taxation of business owner-managers.
Review of Economics and Statistics, 106 (1).
pp. 184-201.
ISSN 0034-6535
Advani, Arun, Miller, Helen and Summers, Andrew ORCID: 0000-0002-4978-7743
(2021)
Taxes on wealth: time for another look?
Fiscal Studies, 42 (3-4).
389 - 395.
ISSN 0143-5671