Selaus asiasanan mukaan kokoelmassa VATT Working Papers

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    • 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 ...