Corporate Tax in Nepal: Effective Burden (1975-2000)
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.
Volume (Year): 13 (2001)
Issue (Month): (April)
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- 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.
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- 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.
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