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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Tác giả của công ty: International Monetary Fund
Định dạng: Tạp chí
Ngôn ngữ:English
Được phát hành: Washington, D.C. : International Monetary Fund, 1990.
Loạt:IMF Working Papers; Working Paper ; No. 1990/123
Truy cập trực tuyến:Full text available on IMF