- PII
- S042473880000616-6-1
- DOI
- 10.7868/S0000616-6-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue №2
- Pages
- 76-100
- Abstract
- The article presents the theory of investment expectations, in which models of investor behavior in the real sector under conditions of risk and uncertainty are built and studied. A special feature of these models is the detailed accounting of the Russian system of taxation of industrial enterprises. Models are designed to study the influence of various factors on investor behavior, explain the phenomena associated with the creation of new businesses (for example, delay or lack of investment), and study the economic effects of tax innovations. These models are used to study tax mechanisms for attracting investment: tax holidays, lower tax rates, and accelerated depreciation. Special attention is paid to the model analysis of the Russian tax reforms of 2002-2005 and their impact on the investment climate change.
- Keywords
- Date of publication
- 01.04.2007
- Year of publication
- 2007
- Number of purchasers
- 0
- Views
- 890