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Gross Profit Taxation Versus Distributed Profit Taxation and Firm Performance : Effects of Estonia’s Corporate Income Tax Reform
Masso, Jaan - 2011
the effect of the corporate tax reform in Estonia in the year 2000, a reform that was unique anywhere. This reform … two other Baltic states, which are economically fairly similar to Estonia and have correlated business cycles. We use firm …
Persistent link: https://www.econbiz.de/10013128074