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Corporate Tax in Nepal: Effective Burden (1975-2000)

  • Puspa Kandel Ph.D.

    (Tribhuvan University)

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    The paper calculates and examines the effective burden of the corporate tax in Nepal over the period 1975 – 2000. The paper finds that the statutory tax rate is not the only factor that affects the burden of tax. Rather, inflation and many other variables affect the burden of tax borne by the capital income. Additionally, while the effective tax rate has gone down significantly over the last 25 years, the paper finds that the effect tax rate for debt-financed project have increased.

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    File URL: http://www.nrb.org.np/ecorev/pdffiles/vol13_art2.pdf
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    Article provided by Nepal Rastra Bank, Research Department in its journal NRB Economic Review.

    Volume (Year): 13 (2001)
    Issue (Month): (April)
    Pages: 66-81

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    Handle: RePEc:nrb:journl:v:13:y:2001:p:66-81
    Contact details of provider: Web page: http://www.nrb.org.np/ecorev/
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    1. Robin Boadway & Neil Bruce & Jack Mintz, 1984. "Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 17(1), pages 62-79, February.
    2. Chirinko, Robert S. & Fazzari, Steven M. & Meyer, Andrew P., 1999. "How responsive is business capital formation to its user cost?: An exploration with micro data," Journal of Public Economics, Elsevier, vol. 74(1), pages 53-80, October.
    3. Austan Goolsbee, 1997. "Investment Tax Incentives, Prices, and the Supply of Capital Goods," NBER Working Papers 6192, National Bureau of Economic Research, Inc.
    4. Bond, Eric W, 1981. "Tax Holidays and Industry Behavior," The Review of Economics and Statistics, MIT Press, vol. 63(1), pages 88-95, February.
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