Selaus tekijän mukaan kokoelmassa Vertaisarvioidut artikkelit (Peer-reviewed articles)
Nordic Tax Journal : 1 (Nordic Tax Research Council, 2015)The paper addresses the problems of corporate taxation in a globalized world. It first considers recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and open ...
Harju, Jarkko; Kari, Seppo
CESifo Economic Studies : 1 (Oxford University Press, 2017)In this study, we explore how a firm-level dividend tax on redistributed foreign profits affects the financial decisions of a multinational enterprise (MNE). We examine this by using evidence from a recent tax reform in ...
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 ...