Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia

The majority of experts agree that taxes are distortionary in nature. This is relatively true for all of the different groups of taxes, but for the corporate taxes is exceptionallyobvious. The existence of the corporate tax system can affect the company’s behavior in number of ways and o...

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Bibliographic Details

Published in:	Economic Analysis
Main Authors:	Ilija Gruevski, Stevan Gaber
Format:	Article
Language:	English
Published:	Institute of Economic Sciences 2018-12-01
Subjects:	corporate income tax taxation cost of capital effective marginal tax rate corporate tax system source of finance debt new equity issues retained earning
Online Access:	http://www.library.ien.bg.ac.rs/index.php/ea/article/view/304/300