• The impact of energy tax refunds on manufacturing firm performance: evidence from Finland’s 2011 energy tax reform 

      Laukkanen, Marita; Ollikka, Kimmo; Tamminen, Saara
      Publication series of the Government’s analysis, assessment and research activitiesValtioneuvoston selvitys- ja tutkimustoiminnan julkaisusarja : 2019:32 (Prime Minister’s OfficeValtioneuvoston kanslia, 29.04.2019)
      Finland’s 2011 energy tax reform increased excise taxes on energy. The tax increase raised concerns about competitiveness of the manufacturing sector, and in the beginning of 2012 a pre-existing tax exemption to manufacturing ...