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Author: | Funke, M. |
Title: | Determining the taxation and investment impacts of Estonia's 2000 income tax reform |
Journal: | Finnish Economic Papers
2002 : AUTUMN, VOL. 15:2, p. 102-109 |
Index terms: | Income tax Tax reform Privatization Estonia |
Language: | eng |
Abstract: | The paper studies the impact of the shift from an imputation system to a system in which companies pay taxes only with respect to distributed profits. |
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