Corporate Income Taxation in Estonia. Is It Time to Abandon Dividend Taxation?
Download full text from publisher
References listed on IDEAS
- Michael Funke, 2002. "Determining Taxation and Investment Impacts of Estonia's 2000 Income Tax Reform," Finnish Economic Papers, Finnish Economic Association, vol. 15(2), pages 102-109, Autumn.
- European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
- Masso, Jaan & Meriküll, Jaanika & Vahter, Priit, 2013. "Shift from gross profit taxation to distributed profit taxation: Are there effects on firms?," Journal of Comparative Economics, Elsevier, vol. 41(4), pages 1092-1105.
- Merike Kukk & Karsten Staehr, 2014. "Identification of Income Underreporting by the Self-Employed: Employment Status or Reported Business Income?," TUT Economic Research Series 8, Department of Finance and Economics, Tallinn University of Technology.
- European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
- Merike Kukk & Karsten Staehr, 2014.
"Income underreporting by households with business income: evidence from Estonia,"
Taylor & Francis Journals, vol. 26(2), pages 257-276, June.
- Merike Kukk & Karsten Staehr, 2013. "Income underreporting by households with business income. Evidence from Estonia," Bank of Estonia Working Papers wp2013-6, Bank of Estonia, revised 26 Jul 2013.
- Aaro Hazak, 2009.
"Companies' Financial Decisions Under the Distributed Profit Taxation Regime of Estonia,"
Emerging Markets Finance and Trade,
Taylor & Francis Journals, vol. 45(4), pages 4-12, July.
- Aaro Hazak, 2007. "CompaniesÃ Financial Decisions under the Distributed Profit Taxation Regime of Estonia," Working Papers 155, Tallinn School of Economics and Business Administration, Tallinn University of Technology.
- Michael Funke, 2002. "Determining the Taxation and Investment Impacts of Estonia´s 2000 Income Tax Reform," Quantitative Macroeconomics Working Papers 20204, Hamburg University, Department of Economics.
- Jaan Masso & Jaanika Meriküll, 2011. "Macroeconomic effects of zero corporate income tax on retained earnings," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 11(2), pages 81-99, December.
More about this item
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-PUB-2015-04-25 (Public Finance)
StatisticsAccess and download statistics
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:ttu:tuteco:9. 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: (Anneli Kalm). General contact details of provider: http://edirc.repec.org/data/fettuee.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 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.