Haku
Viitteet 1-10 / 11
Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform
(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 ...
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 ...
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 ...
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 ...
The elasticity of taxable income and income-shifting: what is “real” and what is not?
(Springer Verlag, 2016)
Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in real economic activity, ...
The role of information in tax compliance: Evidence from a natural field experiment
(Elsevier, 2015)
This paper studies how much firms make unintentional mistakes in their tax filing, and to what extent this can be affected by providing information about the tax code. We utilize a novel natural field experiment design, ...
The Effects of Supporting Local Business: Evidence from the UK
(Elsevier, 2020)
This paper assesses the effects of a significant place-based intervention that targeted local businesses in deprived areas in the UK. To gain identification, we use data at a fine spatial scale and a regression discontinuity ...
Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?
(Elsevier, 2019)
This paper studies the mechanisms behind the responses of entrepreneurs to size-dependent tax regulation. We exploit the value-added tax (VAT) exemption threshold in Finland. Both tax incentives (remitted VAT) and compliance ...
How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers
(Springer US, 2019)
We study the responsiveness of small- and medium-sized firms to a small-business corporate income tax schedule using population-wide administrative data from South Africa. We find sizeable bunching of firms at the corporate ...