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Viitteet 1-10 / 20
The effects of corporate taxes on small firms
(Elsevier, 2022)
We study the impact of corporate taxes on firm-level investments and business activity by exploiting a 6 percentage-point reduction in the corporate tax rate in 2012–2014 in Finland. We use detailed administrative data and ...
Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
(Oxford University Press, 2021)
This paper uses quasi-experimental variation in payroll tax rates in Finland to investigate how firms use their input factors. We find that higher payroll tax rates lead to large employment responses and have no effects ...
Firm types, price-setting strategies, and consumption-tax incidence
(Elsevier, 2018)
We analyze price responses to large restaurant VAT rate reductions in two different European countries. Our results show that responses in the short and medium run were clustered around two focal points of zero pass-through ...
Corporate tax in an international environment – Problems and possible remedies
(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 ...
More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes
(Elsevier, 2015)
Consumption tax rates targeted at specific sectors are often reformed without any empirical knowledge about the efficiency of these policies. This paper sheds light on tax incidence as well as the efficiency issue, the ...
Informational efficiency of the EU ETS market – a study of price predictability and profitable trading
(Taylor & Francis, 2014)
We study the informational efficiency of the European Emissions Trading Scheme, EU ETS market, by simulating the trading in this emerging market. If the market is efficient, profitable trading should only exist locally in ...
R&D Subsidies and Company Performance: Evidence from Geographic Variation in Government Funding Based on the ERDF Population-Density Rule
(MIT Press, 2014)
Despite the prevalence of R&D support programs, evaluation studies based on explicit differences in support allocation are rare. In this paper, the identification of the causal effect of R&D support on company performance ...
Trade, productivity and profitability: On profit levels and profit margins
(Wiley, 2018)
Do firms engaging in international trade have higher or lower profit margins? It is well established that more productive firms engage in trading activities and as a result have higher profit levels. We use two theoretical ...
Business owners and income-shifting: evidence from Finland
(Springer Verlag, 2016)
This study examines income-shifting between tax bases among the owners of privately held businesses. The dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for ...
Innovation, competition and technical efficiency
(Cogent OA, 2016)
Contradictory empirical and theoretical evidence on the relationship between innovation and competition has been reconciled in a model that yields an inverted U-shaped curve. I test whether the predictions of the model are ...