Selaus asiasanan mukaan kokoelmassa Vertaisarvioidut artikkelit (Peer-reviewed articles)

Viitteet 1-2 / 2

    • How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers 

      Boonzaaier, Wian; Harju, Jarkko; Matikka, Tuomas; Pirttimäki, Jukka
      International Tax and Public Finance (Springer US, 2019)
      We study the responsiveness of small- and medium-sized firms to a small-business corporate income tax schedule using population-wide administrative data from South Africa. We find sizeable bunching of firms at the corporate ...

    • Tax planning and investment responses to dividend taxation 

      Koivisto, Aliisa
      International Tax and Public Finance : Published online (Springer Nature, 16.04.2024)
      This study explores empirically how business owners respond to dividend taxes in a range of different margins including tax planning and investment. Using administrative tax data on all privately held Finnish corporations, ...