Edwin Seligman's lectures on public finance, 1927-1928 / Luca Fiorito, Marianne Johnson, Warren J. Samuels -- General considerations / History of public credit -- Finance and the science of finance : public finance and fiscal science -- History of the budget -- Historical development of public...

This paper analyses the long-run effects of Estonia's 2000 Income Tax Act with a dynamic general equilibrium model. Specifically, we consider the impact of the shift from an imputation system to one where companies only pay taxes on distributed profits. Balanced growth paths, transitional...