Taxation and the Cost of Capital in Hungary and Poland : A Comparison with Selected European Countries.
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 equ...
| Institution som forfatter: | |
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| Format: | Tidsskrift |
| Sprog: | English |
| Udgivet: |
Washington, D.C. :
International Monetary Fund,
1990.
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| Serier: | IMF Working Papers; Working Paper ;
No. 1990/123 |
| Online adgang: | Full text available on IMF |