Determining Taxation and Investment Impacts of Estonia's 2000 Income Tax Reform

Michael Funke

Finnish Economic Papers, 2002, vol. 15, issue 2, 102-109

Abstract: This paper analyses the investment effects of the 2000 tax reform in Estonia. More precisely, it studies the impact of the shift from an imputation system to a system in which companies pay taxes only with respect to distributed profits. The paper uses Tobin’s q theory of investment and numerical simulations reach the conclusion of 6.1% increase in the equipment capital stock over the long run.

JEL-codes: E22 E62 H25 O52 (search for similar items in EconPapers)
Date: 2002
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Citations: View citations in EconPapers (11)

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Working Paper: Determining the Taxation and Investment Impacts of Estonia´s 2000 Income Tax Reform (2002)
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Persistent link: https://EconPapers.repec.org/RePEc:fep:journl:v:15:y:2002:i:2:p:102-109

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