Determining the taxation and investment impacts of Estonia's 2000 income tax reform
Funke, Michael (15.11.2001)
Numero
15/2001Julkaisija
Suomen PankkiBank of Finland
2001
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:bof-2014080832Tiivistelmä
This paper discusses the impact of Estonia's 2000 income tax law using Tobin's q theory of investment.The results indicate a net increase in the capital stock of 6.1 % over the long run.