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Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005
(Valtion taloudellinen tutkimuskeskus VATT, 2008-07-02)
Using register-based panel data covering all Finnish firms in 1999–2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and ...
Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 (Updated version VATT Discussion papers 447)
(Valtion taloudellinen tutkimuskeskus VATT, 2007-10-15)
Using register-based panel data covering all Finnish firms in 1999–2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and ...
The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment
(Valtion taloudellinen tutkimuskeskus VATT, 2009-09-08)
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 ...