Tekijä: | Funke, M. |
Otsikko: | Determining the taxation and investment impacts of Estonia's 2000 income tax reform |
Lehti: | Finnish Economic Papers
2002 : AUTUMN, VOL. 15:2, p. 102-109 |
Asiasana: | Income tax Tax reform Privatization Estonia |
Kieli: | eng |
Tiivistelmä: | 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. |
SCIMA