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Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform
(Oxford University Press, 2017)
In this study, we explore how a firm-level dividend tax on redistributed foreign profits affects the financial decisions of a multinational enterprise (MNE). We examine this by using evidence from a recent tax reform in ...
Firm types, price-setting strategies, and consumption-tax incidence
(Elsevier, 2018)
We analyze price responses to large restaurant VAT rate reductions in two different European countries. Our results show that responses in the short and medium run were clustered around two focal points of zero pass-through ...
Does Experience Rating Reduce Sickness and Disability Claims? Evidence from Policy Kinks
(Elsevier, 2018)
We study whether the experience rating of employers’ disability insurance premiums affects the inflow to disability benefits in Finland. To identify the causal effect of experience rating, we exploit kinks in the rule that ...
Corporate tax in an international environment – Problems and possible remedies
(Nordic Tax Research Council, 2015)
The paper addresses the problems of corporate taxation in a globalized world. It first considers recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and open ...
The elasticity of taxable income and income-shifting: what is “real” and what is not?
(Springer Verlag, 2016)
Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in real economic activity, ...
Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?
(Elsevier, 2019)
This paper studies the mechanisms behind the responses of entrepreneurs to size-dependent tax regulation. We exploit the value-added tax (VAT) exemption threshold in Finland. Both tax incentives (remitted VAT) and compliance ...
How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers
(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 ...
The effects of employers’ disability and unemployment insurance costs on benefit inflows
(Elsevier, 2023-08-19)
In Finland, large firms are partially liable for the costs of disability and unemployment benefits paid to their former workers. To estimate the effects of such cost liabilities, we exploit a reform that extended this ...