On 28th November OxTalks will move to the new Halo platform and will become 'Oxford Events' (full details are available on the Staff Gateway).
There will be an OxTalks freeze beginning on Friday 14th November. This means you will need to publish any of your known events to OxTalks by then as there will be no facility to publish or edit events in that fortnight. During the freeze, all events will be migrated to the new Oxford Events site. It will still be possible to view events on OxTalks during this time.
If you have any questions, please contact halo@digital.ox.ac.uk
Owners of closely held businesses often receive favourable tax treatment and are highly responsive to the tax system. We show that the high responsiveness of owners of closely held UK businesses is entirely explained by intertemporal income shifting. Individuals shift income across years to smooth taxable income around tax kinks, but they also shift income over longer periods, allowing them to access favourable capital gains tax treatment at company liquidation. Ignoring income shifting leads to an overestimate of the potential deadweight loss from taxing these individuals. Our results are informative about the avoidance costs associated with tax breaks offered to “entrepreneurs”.
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docs.google.com/spreadsheets/d/1E5r49PtKF_pYo9dooJaPckbIw0s_Uvs-j_-yT4hjxp4/edit#gid=0
