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

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.

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Year of publication:	2019
Authors:	Vasilev, Aleksandar
Published in:	Journal of Advanced Studies in Finance. - Craiova : ASERS, ISSN 2068-8393. - Vol. 10.2019, 2, p. 92-95
Publisher:	Craiova : ASERS
Subject:	corporate tax rate \| personal income tax rate \| tax reform \| investment

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	10.14505/jasf.v10.2(20).02. [DOI] hdl:10419/218968 [Handle] RePEc:zbw:espost:218968 [RePEc]
Classification:	E22 - Capital; Investment (including Inventories); Capacity ; E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H25 - Business Taxes and Subsidies ; O52 - Europe
Source:	EconStor

Persistent link: https://www.econbiz.de/10012225689