@misc{Adamczyk_Adam_Neutralność_2007,
 author={Adamczyk, Adam},
 year={2007},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1152, s. 15-25},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The aim of the article was to examine if Polish corporate income taxation is neutral for corporate investment decisions. The problem was analyzed on the base of the NPV model. Simulations that were conducted using this model proved that corporate income taxation in Poland can affect as well absolute and relative investment decisions. The investigation also showed that influence of taxation can be eliminated by accepting the model of corporate income tax which was proposed by R.E. Hall and A. Rabushka.},
 type={artykuł},
 title={Neutralność opodatkowania dochodu w aspekcie decyzji inwestycyjnych przedsiębiorstw},
}