Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/218968 
Year of Publication: 
2019
Citation: 
[Journal:] Journal of Advanced Studies in Finance [ISSN:] 2068-8393 [Volume:] 10 [Issue:] 2 [Publisher:] ASERS [Place:] Craiova [Year:] 2019 [Pages:] 92-95
Publisher: 
ASERS, Craiova
Abstract: 
This paper provides a quantitative assessment of the 2007-08 corporate and personal income tax reforms in Bulgaria. The simple investment model, based on Tobin’s q-theory is calibrated to Bulgarian data before and after the reform. Based on numerical simulations, capital stock is predicted to double over the long run.
Subjects: 
corporate tax rate
personal income tax rate
tax reform
investment
JEL: 
E22
E62
H25
O52
Persistent Identifier of the first edition: 
Document Type: 
Article
Document Version: 
Published Version
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