Gross profit taxation versus distributed profit taxation and firm performance : effects of Estonia’s corporate income tax reformMasso, Jaan; Meriküll, Jaanika; Vahter, Priit2011 https://www.ester.ee/record=b2681442*est

Gross profit taxation versus distributed profit taxation and firm performance : effects of Estonia’s corporate income tax reformMasso, Jaan; Meriküll, Jaanika; Vahter, Priit2011 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1793143