Artikel
Determining the Investment Impact of Bulgaria’s 2007-08 Income Tax Reforms
This paper provides a quantitative assessment of the 2007-08 corporate and personal income tax reforms in Bulgaria. The simple investment model, based on Tobin’s q-theory is calibrated to Bulgarian data before and after the reform. Based on numerical simulations, capital stock is predicted to double over the long run.
- Language
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Englisch
- Bibliographic citation
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Journal: Journal of Advanced Studies in Finance ; ISSN: 2068-8393 ; Volume: 10 ; Year: 2019 ; Issue: 2 ; Pages: 92-95 ; Craiova: ASERS
- Classification
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Wirtschaft
Investment; Capital; Intangible Capital; Capacity
Fiscal Policy
Business Taxes and Subsidies including sales and value-added (VAT)
Economywide Country Studies: Europe
- Subject
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corporate tax rate
personal income tax rate
tax reform
investment
- Event
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Geistige Schöpfung
- (who)
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Vasilev, Aleksandar
- Event
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Veröffentlichung
- (who)
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ASERS
- (where)
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Craiova
- (when)
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2019
- DOI
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doi:10.14505/jasf.v10.2(20).02.
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Vasilev, Aleksandar
- ASERS
Time of origin
- 2019
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