Determining the Taxation and Investment Impacts of Estonia´s 2000 Income Tax Reform
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.
|Date of creation:||Apr 2002|
|Contact details of provider:|| Postal: Von-Melle-Park 5 D-20146 Hamburg|
Phone: : +49 (0)40 42838-4674
Fax: +49 (0)40 42838-5546
Web page: http://www.uni-hamburg.de/onTEAM/grafik/1223630633/RePec/ham
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:ham:qmwops:20204. 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: ()
If references are entirely missing, you can add them using this form.