Selaus asiasanan mukaan kokoelmassa Valtion taloudellinen tutkimuskeskus VATT

Viitteet 1-3 / 3

    • GloBE minimum tax: effects on investment and tax competition in low-tax countries 

      Kari, Seppo; Viertola, Marika
      VATT Mimeo : 71 (Valtion taloudellinen tutkimuskeskus, 19.12.2023)
      This paper builds a model to show that the substance-based income exclusion (SBIE) rule in the OECD's Pillar 2 provides multinational firms with an incentive to locate investment in low-tax countries. SBIE allows the ...

    • RD, investment and structural change in Finland: Is low investment a problem? 

      Berghäll, Elina
      VATT Working Papers : 6 (Valtion taloudellinen tutkimuskeskus VATT, 10.06.2009)
      Low aggregate investment in Finland has been argued to merely reflect structural change to an innovation economy, with high R&D levels adequately compensating for reduced physical investment. This paper briefly reviews the ...

    • Tax planning and investment responses to dividend taxation 

      Koivisto, Aliisa
      International Tax and Public Finance : Published online (Springer Nature, 16.04.2024)
      This study explores empirically how business owners respond to dividend taxes in a range of different margins including tax planning and investment. Using administrative tax data on all privately held Finnish corporations, ...