Determining the Investment Impact of Bulgaria’s 2007-08 Income Tax Reforms

Aleksandar Vasilev

EconStor Open Access Articles and Book Chapters, 2019, vol. 10, issue 2, 92-95

Abstract: 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.

Keywords: corporate tax rate; personal income tax rate; tax reform; investment (search for similar items in EconPapers)
JEL-codes: E22 E62 H25 O52 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:218968

DOI: 10.14505/jasf.v10.2(20).02.

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