Selaus asiasanan mukaan kokoelmassa VATT Working Papers

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    • Non-linear dividend tax and dynamics of the firm 

      Kari, Seppo; Laitila, Jussi
      VATT Working Papers : 41 (Valtion taloudellinen tutkimuskeskus VATT, 07.12.2012)
      This paper analyses the implications of a non-linear dividend tax in a life-cycle model of the firm. In the model new firms first enter markets, then grow, financing from retained earnings and finally distribute their ...

    • Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production 

      Benzarti, Youssef; Harju, Jarkko
      VATT Working Papers : 138 (Valtion taloudellinen tutkimuskeskus, 29.01.2021)
      This paper uses quasi-experimental variation in payroll tax rates in Finland to investigate how firms use their input factors. We find that higher payroll tax rates lead to large employment responses and have no effects ...