financial industry for stable growth of this country. In this context the current tax law provisions for VAT-exemption treatment … shortcoming in that it increase the cost of financial services in general. Partial input tax credit or partial …, but they entail the reduction of tax revenue to some meaningful degree. Therefore more gradual approaches such as …

corporate tax affect a corporate investment. Considering the heterogenous companies which rely on internal financing or external … financing, we tried a dynamic analysis on the corporate income tax under the different financial structure. We employed the … determine the size and duration of responses of investment decision to the impacts on corporate income tax. The main results we …

to employers, labor demand-side wage subsidy for which one can think of two types -- a tax credit(a flat wage subsidy … tax credit to small and medium-sized enterprises(SMEs) which have increased their employment level in 2010. But many … benefit from the tax credit as most of them are actually not paying any corporate or general income tax bills. However, as the …