Haku
Viitteet 1-2 / 2
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 ...
Nonlinear Dividend Tax and the Dynamics of the Firm
(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 ...