• Classical Corporation Tax as a Global Means of Tax Harmonization 

      Kari, Seppo; Ylä-Liedenpohja, Jouko
      VATT-keskustelualoitteita : 266 (Valtion taloudellinen tutkimuskeskus VATT, 19.02.2002)
      Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international ...
    • 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 ...