Vasilev, Aleksandar (2020) Determining the Investment Impact of Bulgaria’s 2007 - 2008 Income Tax Reforms. Journal of Advanced Studies in Finance, 10 (2). pp. 92-95. ISSN 2068-8393
Full content URL: https://journals.aserspublishing.eu/jasf/article/v...
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| Item Type: | Article |
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| Item Status: | Live Archive |
Abstract
This paper provides a quantitative assessment of the 2007 - 2008 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.
| Keywords: | tax reform, Bulgaria, income tax, q-theory, investment model |
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| Subjects: | L Social studies > L120 Microeconomics L Social studies > L130 Macroeconomics |
| Divisions: | Lincoln International Business School |
| Related URLs: | |
| ID Code: | 43801 |
| Deposited On: | 18 Feb 2021 13:22 |
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