IDEAS home Printed from https://ideas.repec.org/a/nrb/journl/v13y2001p66-81.html
   My bibliography  Save this article

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

Author

Listed:
  • Puspa Kandel Ph.D.

    (Tribhuvan University)

Abstract

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.

Suggested Citation

  • Puspa Kandel Ph.D., 2001. "Corporate Tax in Nepal: Effective Burden (1975-2000)," NRB Economic Review, Nepal Rastra Bank, Research Department, vol. 13, pages 66-81, April.
  • Handle: RePEc:nrb:journl:v:13:y:2001:p:66-81
    as

    Download full text from publisher

    File URL: http://www.nrb.org.np/ecorev/pdffiles/vol13_art2.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    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, 1998. "Investment Tax Incentives, Prices, and the Supply of Capital Goods," The Quarterly Journal of Economics, Oxford University Press, vol. 113(1), pages 121-148.
    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.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nrb:journl:v:13:y:2001:p:66-81. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dr. Bishnu Prasad Gautam). General contact details of provider: http://edirc.repec.org/data/nrbgvnp.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.