Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe
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More about this item
Keywords
corporate tax; income shifting; tax reforms; Central and Eastern Europe;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2012-06-13 (Accounting and Auditing)
- NEP-EUR-2012-06-13 (Microeconomic European Issues)
- NEP-PBE-2012-06-13 (Public Economics)
- NEP-TRA-2012-06-13 (Transition Economics)
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