Gross profit taxation versus distributed profit taxation and firm performance : effects of Estonia’s corporate income tax reform
author
Masso, Jaan
Meriküll, Jaanika
Vahter, Priit
statement of authorship
Jaan Masso, Jaanika Meriküll, Priit Vahter
location of publication
Tartu
publisher
The University of Tartu FEBA
year of publication
2011
pages
33 p
url
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1793143
subject term
ettevõtted
kasum
tulumaks
maksustamine
efektiivsus
maksureformid
subject of location
Eesti (riik)
keyword
corporate income tax
capital structure
liquidity
investments
productivity
comparative economic development
ISBN
978-9985-4-0622-9
ISSN
1406-5967
1736-8995
notes
Bibliogr. p. 29-30
language
inglise