Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/212514 
Erscheinungsjahr: 
2002
Schriftenreihe/Nr.: 
BOFIT Discussion Papers No. 16/2002
Verlag: 
Bank of Finland, Institute for Economies in Transition (BOFIT), Helsinki
Zusammenfassung: 
We analyse welfare effects of the interactions between the tax system and inflation in Poland and in Ukraine, using the framework developed by Feldstein (1997, 1999).This approach stresses the fact that inflation increases distortions created by the tax system, in particular distortions to intertemporal saving decisions.We find that the effects are much smaller in the two transition countries than in developed marketeconomies.The reason is that taxation of investment returns is much more limited.Our results suggest that taxes on investment returns should be avoided in any future redesign of the tax system.
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
951-686-848-7
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe





Publikationen in EconStor sind urheberrechtlich geschützt.