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Taxation and the Cost of Capital in Hungary and Poland: A Comparison with Selected European Countries

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  • International Monetary Fund

Abstract

This paper compares the effective rates of taxation faced by a representative investor located in a major capital-exporting country for investments in machinery and buildings in nine capital-importing European countries. Poland and Hungary are found to have relatively high effective tax rates on equity-financed investment. The analysis suggests that both countries would benefit from streamlining capital cost recovery allowances and possibly lowering statutory corporate tax rates—as permitted by the revenue constraint—rather than providing tax preferences for foreign investors.

Suggested Citation

  • International Monetary Fund, 1990. "Taxation and the Cost of Capital in Hungary and Poland: A Comparison with Selected European Countries," IMF Working Papers 1990/123, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1990/123
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=29068
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    Cited by:

    1. Schaden, Barbara, 1991. "Die internationale Besteuerung und das Investitionsverhalten einer internationalen Unternehmung," Discussion Papers, Series II 135, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".

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