Selaus asiasanan mukaan kokoelmassa VATT Working Papers

Viitteet 1-5 / 5

    • Company heterogeneity and mark-up variability 

      Tamminen, Saara; Chang, Han-Hsin
      VATT Working Papers : 32 (Valtion taloudellinen tutkimuskeskus VATT, 03.07.2012)
      Mark-ups are often assumed to be constant for all firms within a sector in theoretical models. This paper reflects empirically on the distributions of companies mark-ups in order to test this assumption. We use exhaustive, ...

    • Corporate tax in an international environment - Problems and possible remedies 

      Kari, Seppo
      VATT Working Papers : 62 (Valtion taloudellinen tutkimuskeskus VATT, 17.03.2015)
      This paper addresses the problems of corporate taxation in a globalized world. It first illustrates recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and ...

    • Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform 

      Kari, Seppo; Harju, Jarkko
      VATT Working Papers : 27 (Valtion taloudellinen tutkimuskeskus VATT, 12.10.2011)
      We explore how a firm-level tax on redistributed foreign profits affects the choices of a multinational enterprise (MNE) using evidence from a recent tax reform in Finland. The so-called equalization tax (EQT) used to be ...

    • Multinational firms and job tasks 

      Nilsson Hakkala, Katariina; Heyman, Fredrik; Sjöholm, Fredrik
      VATT Working Papers : 8 (Valtion taloudellinen tutkimuskeskus VATT, 22.07.2009)
      We analyze the impact of multinational and foreign ownership on the demand for job tasks and educational skills. By using Swedish matched employer-employee data, we find that both foreign and domestic multinational firms ...

    • Multinationals, Competition and Productivity Spillovers through Worker Mobility 

      Nilsson Hakkala, Katariina; Sembenelli, Alessandro
      VATT Working Papers : 54 (Valtion taloudellinen tutkimuskeskus VATT, 13.01.2014)
      Spillovers can arise when multinational firms (MNEs) train local employees who later join domestic firms, bringing with them part of the technological, marketing and managerial knowledge they have acquired. Fosfuri et al. ...