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...

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Bibliografske podrobnosti
Korporativna značnica: International Monetary Fund
Format: Revija
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 1990.
Serija:IMF Working Papers; Working Paper ; No. 1990/123
Online dostop:Full text available on IMF