Determining the Investment Impact of Bulgaria’s 2007 - 2008 Income Tax Reforms

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

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Item Type:Article
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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
Subjects:L Social studies > L120 Microeconomics
L Social studies > L130 Macroeconomics
Divisions:Lincoln International Business School
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ID Code:43801
Deposited On:18 Feb 2021 13:22

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