Haku
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Firm Responses to an Interest Barrier: Empirical Evidence
(Tampereen yliopisto, 2023-03-16)
This paper studies the effects of an interest barrier (IB) that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ Orbis data base on Finnish, Swedish and ...
Do household tax credits increase consumption? The role of demand elasticity and the extent of demand
(Tampereen yliopisto, 2023-03-30)
This paper studies the effects of household tax credit (HTC) on service demand and tax evasion. HTC is a tax credit for consumers to reclaim a share of the labor costs of home improvement services, such as renovation and ...