文章基本信息
- 标题：Determining the taxation and investment impacts of Estonia's 2000 income tax reform
- 本地全文：下载
- 作者：Michael Funke
- 期刊名称：BOFIT Discussion Papers
- 印刷版ISSN：1456-4564
- 电子版ISSN：1456-5889
- 出版年度：2001
- 出版社：Bank of Finland Institute for Economies in Transition (BOFIT)
- 摘要：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.
