Selaus asiasanan mukaan kokoelmassa VATT Working Papers

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    • Profit shifting of multinational enterprises: evidence from the Nordics 

      Viertola, Marika
      VATT Working Papers : 155 (Valtion taloudellinen tutkimuskeskus, 16.05.2023)
      This paper studies how Nordic multinational enterprises (MNEs) react to tax incentives generated by international corporate income tax rate differences and shift profit to low tax countries. A firm level panel data set ...

    • Social Push and the Direction of Innovation 

      Einiö, Elias; Feng, Josh; Jaravel, Xavier
      VATT Working Papers : 160 (Valtion taloudellinen tutkimuskeskus, 30.11.2023)
      What are the implications of unequal access to innovation careers for the direction of innovation and inequality? Leveraging novel linked datasets in the United States and Finland, we document that innovators create products ...

    • Tax planning and investment responses to dividend taxation 

      Koivisto, Aliisa
      VATT Working Papers : 154 (Valtion taloudellinen tutkimuskeskus, 20.03.2023)
      This study explores how business owners respond to dividend taxes in different margins including tax planning and investment. I use administrative tax data on all privately held Finnish corporations and their main owners ...

    • Transfer (mis)pricing of multinational enterprises: evidence from Finland 

      Viertola, Marika
      VATT Working Papers : 162 (Valtion taloudellinen tutkimuskeskus, 09.01.2024)
      This paper studies how firms manipulate their transfer prices to shift profit from high tax countries to low tax countries. Using detailed transactiondestination level firm data for years 2013-2019, I find evidence of ...