Macroeconomic effects of zero corporate income tax on retained earnings
Year of publication: |
2011
|
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Authors: | Masso, Jaan ; Meriküll, Jaanika |
Published in: |
Baltic journal of economics. - Riga, ISSN 1406-099X, ZDB-ID 1445405-1. - Vol. 11.2011, 2, p. 81-99
|
Subject: | Steuerwettbewerb | Tax competition | Körperschaftsteuer | Corporate income tax | Rücklage | Reserves for contingencies | Steuerreform | Tax reform | Steuerwirkung | Tax effects | Wirkungsanalyse | Impact assessment | Estland | Estonia |
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