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Determining the Taxation and Investment Impacts of Estonia´s 2000 Income Tax Reform

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  • Michael Funke

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Abstract

This paper analyses the investment effects of the 2000 tax reform in Estonia. More precisely, it studies the impact of the shift from an imputation system to a system in which companies pay taxes only with respect to distributed profits. The paper uses Tobin´s q theory of investment and numerical simulations reach the conclusion of 6.1% increase in the equipment capital stock over the long run.

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Bibliographic Info

Paper provided by Hamburg University, Department of Economics in its series Quantitative Macroeconomics Working Papers with number 20204.

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Date of creation: Apr 2002
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Handle: RePEc:ham:qmwops:20204

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Cited by:
  1. Anne Lauringson, 2011. "Unemployment Benefits In A Period Of Crisis: The Effect On Unemployment Duration," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 82, Faculty of Economics and Business Administration, University of Tartu (Estonia).
  2. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 264, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.

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