Selaus asiasanan mukaan kokoelmassa Valtion taloudellinen tutkimuskeskus VATT

Viitteet 1-7 / 7

    • The CIS Mining Industry in a Transition Period with Special Reference to Finnish Mining Prospects 

      Oroza, Gonzalo
      VATT-tutkimuksia : 24 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1994)
      The structural changes of the CIS mining industry have far-reaching consequences not only for the national economies of the member states but for the entire international metal market. Political instability and absence of ...

    • The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment 

      Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka
      VATT Working Papers : 9 (Valtion taloudellinen tutkimuskeskus VATT, 08.09.2009)
      There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment and the evidence is based mainly on the behaviour of large listed companies. This paper utilises a large ...

    • Latin American Economic Perspectives with Special Reference to Finnish Interests and Opportunities 

      Oroza, Gonzalo
      VATT-tutkimuksia : 42 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1997)
      In the 1990's, economic conditions have become substantially better in South America. Many countries in the region have opened their trade policies and privatized their economies. The prospects for growth during the next ...

    • Nonlinear Dividend Tax and the Dynamics of the Firm 

      Kari, Seppo; Laitila, Jussi
      FinanzArchiv: Public Finance Analysis : 2 (Mohr Siebeck, 2015)
      We analyze the implications of a nonlinear tax scheme for dividends using a life-cycle model of a firm. In this model new firms first enter markets; then grow internally, financing from retained earnings; and finally ...

    • A Note on the Effects of Income-Splitting under Dual Income Tax 

      Kari, Seppo; Ropponen, Olli
      VATT Working Papers : 81 (Valtion taloudellinen tutkimuskeskus VATT, 14.10.2016)
      This paper reconsiders the income-splitting rules of the Nordic dual income tax system, introduced to address the incentives to shift income between labor and capital income tax bases. These rules impute a return on equity, ...

    • Tax planning and investment responses to dividend taxation 

      Koivisto, Aliisa
      VATT Working Papers : 154 (Valtion taloudellinen tutkimuskeskus, 20.03.2023)
      This study explores how business owners respond to dividend taxes in different margins including tax planning and investment. I use administrative tax data on all privately held Finnish corporations and their main owners ...

    • Tax planning and investment responses to dividend taxation 

      Koivisto, Aliisa
      FIT Working Paper : 15 (Tampereen yliopisto, 01.09.2023)
      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, ...