00421nam a2200121Ia 450000500170000008000180001710000200003524500680005526000570012330000100018052000870019058300220027720260716044114.0  a11.01.02 J542  aJeon, Byung Mok  aIncome shifting between personal and corporate income tax bases  bThe Korea Institute of Public FinanceaSeoulKRc2013  a45 p.  aAnalyses the shifting of the tax base between individual and corporate income tax.  c12/15/15kEVELYND