Selaus asiasanan mukaan kokoelmassa VATT Working Papers

Viitteet 1-9 / 9

    • Firm Responses to an Interest Barrier: Empirical Evidence 

      Harju, Jarkko; Kauppinen, Ilpo; Ropponen, Olli
      VATT Working Papers : 90 (Valtion taloudellinen tutkimuskeskus, 27.06.2017)
      This paper studies the effects of an interest barrier that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ full population data of Finnish, Swedish and ...

    • Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI) 

      Kari, Seppo; Laitila, Jussi; Ropponen, Olli
      VATT Working Papers : 110 (Valtion taloudellinen tutkimuskeskus, 24.10.2018)
      We employ a dynamic investment model to study the investment incentives of the Allowance for Growth and Investment (AGI) proposed by the European Commission in its two-step approach towards the Common Consolidated Corporate ...

    • A Note on the Effects of Income-Splitting under Dual Income Tax 

      Kari, Seppo; Ropponen, Olli
      VATT Working Papers : 81 (Valtion taloudellinen tutkimuskeskus VATT, 14.10.2016)
      This paper reconsiders the income-splitting rules of the Nordic dual income tax system, introduced to address the incentives to shift income between labor and capital income tax bases. These rules impute a return on equity, ...

    • Optimal Patent Policy for Pharmaceutical Industry 

      Izhak, Olena; Saxell, Tanja; Takalo, Tuomas
      VATT Working Papers : 131 (Valtion taloudellinen tutkimuskeskus, 20.05.2020)
      We show how characterizing optimal patent policy for the pharmaceutical industry only requires information about generic producers’ responses to changes in the effective duration and scope of new drug patents. To estimate ...

    • Resource and Environmental Policies for the Mining Industry: What Should Governments Do About the Increasing Social and Environmental Risks? 

      Huhtala, Anni; Ropponen, Olli
      VATT Working Papers : 137 (Valtion taloudellinen tutkimuskeskus, 29.12.2020)
      Growing demand for materials required in the construction of renewable technologies and zeroemission infrastructure may signal significant changes for the minerals and metals market. These in turn might exacerbate the ...

    • Short-run and long-run food import elasticities with persistent trading habits 

      Niemi, Janne
      VATT Working Papers : 111 (Valtion taloudellinen tutkimuskeskus, 17.12.2018)
      This paper provides estimates and explores the role of own price import demand (Armington) elasticities between different source countries for five agricultural commodities in a framework that incorporates temporal dimension ...

    • Subsidy Bidding Wars and the Structure of Multi-Plant Firms 

      Lapointe, Simon; Morand, Pierre-Henri
      VATT Working Papers : 115 (Valtion taloudellinen tutkimuskeskus, 22.01.2019)
      Governments spend large amounts of money to attract firms to their territory, often resulting from bidding wars against other regions. Previous papers show that such bidding wars can improve social welfare by allocating ...

    • The Effects of Corporate Taxes on Small Firms 

      Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas
      VATT Working Papers : 129 (Valtion taloudellinen tutkimuskeskus, 06.03.2020)
      We study the impact of corporate taxes on firm-level investments, total output and input usage by exploiting a 4.5 percentage-point corporate tax rate cut in Finland in 2014. We use detailed administrative data and a ...

    • The effects of tax-deductible reserves on investment incentives 

      Kari, Seppo
      VATT Working Papers : 93 (Valtion taloudellinen tutkimuskeskus, 18.08.2017)
      This paper investigates how tax-deductible reserves affect the incentive to invest. We consider two different variants: a periodization reserve (PER), which allows the firm to defer tax payments for a certain number of ...