Haku
Viitteet 11-14 / 14
Firm types, price-setting strategies, and consumption-tax incidence
(Valtion taloudellinen tutkimuskeskus VATT, 2015-12-29)
Studying very detailed micro data collected around two different VAT reforms in Europe, we show that tax incidence is heavily dependent on the characteristics of the price-setting firms. The reforms generated bimodal ...
Voluntary pension savings: the effects of the Finnish tax reform on savers' behaviour
(Valtion taloudellinen tutkimuskeskus VATT, 2009-06-17)
Many countries tax voluntary pension savings using the so-called EET model, based on tax-deductible savings and taxable withdrawals. In Finland the tax reform of 2005 changed the tax rate schedule from progressive to ...
Verohallinnon ja VATT:n yhteishankkeiden tulokset
(Valtion taloudellinen tutkimuskeskus VATT, 2013-10-04)
Listaamattomien osakeyhtiöiden osingonjako ja taserakenteet
(Valtion taloudellinen tutkimuskeskus VATT, 2010-06-28)