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| Tekijä: | Chang, W. N. Radulescu, D. M. |
| Otsikko: | Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation |
| Lehti: | Small business economics
2007 : JUN/AUG, VOL. 29:1-2, p. 101-118 |
| Asiasana: | European Union inflation investments small and medium-sized enterprises (SMEs) tax reform |
| Kieli: | eng |
| Tiivistelmä: | Lower statutory tax rates and decreases in generous tax depreciation provisions have resulted from corporate tax reforms made in EU countries since 1980. Number of countries have employed tax rate reductions for small and medium sized enterprises (SMEs). This article analyzes and compares the incentive effects of these kind of reforms on the SMEs' investment decisions exploiting a simple present value model. Authors use a historical cost accounting method and consider also the inflation phases. |
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