Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe
Year of publication: |
2012-05
|
---|---|
Authors: | Madzharova, Boryana |
Institutions: | Center for Economic Research and Graduate Education and Economics Institute (CERGE-EI) |
Subject: | corporate tax | income shifting | tax reforms | Central and Eastern Europe |
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