Engström, Per
Hagen, Johannes http://orcid.org/0000-0003-3093-726X
Johansson, Edvard http://orcid.org/0000-0002-8823-907X
Funding for this research was provided by:
Nordisk Tax Research Research Council
Stiftelsen Inger, Arne och Astrid Oscarssons Donationsfond.
Abo Akademi University
Article History
Accepted: 3 March 2023
First Online: 5 April 2023