The aim of this project is to measure the impact of the reforms to the PFU (Single Flat-Rate Levy) and the IFI (Property Wealth Tax) on investment decisions at the extensive margin, that is to say, decisions relating to discrete investment choices such as setting up a business, moving abroad or the return of entrepreneurs, and decisions regarding the reinvestment of capital.
The impact of capital tax reforms on business start-ups, emigration and the flow of savings
Project Status
Completed
