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01660cas a2200241 a 4500 |
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AALejournalIMF009941 |
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|c 5.00 USD
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|z 9781451938289
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
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|a Taxation and the Cost of Capital in Hungary and Poland :
|b A Comparison with Selected European Countries.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1990.
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|a 1 online resource (34 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 1990/123
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1990/123/001.1990.issue-123-en.xml
|z IMF e-Library
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