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- W2323251017 abstract "Investors' decisions are not based only on the statutory tax rate in the country, but also on a range of other aspects, such as depreciation of fixed assets, treatment of foreign source income, property taxes paid by firms, as well as treatment of dividends paid by companies and taxes on wealth and capital gains at the level of individuals. These aspects are incorporated into the model created by the Centre for European Economic Research (ZEW). This model provides a comprehensive look at the issue of tax competition, therefore the paper deals with describing and explaining its construction. The benefit is description of the effective average tax rate (EATR) in the Slovak conditions, evaluation of its development and changes by the different types of assets and the ways of financing, as well as forecasting its level based on the change in the corporate income tax rate. The indicator, which represents the level of capital taxation, is complicated to determine. EATR means the significant progress on this issue." @default.
- W2323251017 created "2016-06-24" @default.
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- W2323251017 date "2016-02-01" @default.
- W2323251017 modified "2023-09-23" @default.
- W2323251017 title "Effective Average Tax Rate of Capital Applied to the Slovak Conditions" @default.
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- W2323251017 doi "https://doi.org/10.18267/j.polek.1054" @default.
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