Selaus asiasanan mukaan kokoelmassa VATT Working Papers

    • Does Mandating Social Insurance Affect Entrepreneurial Activity? 

      Benzarti, Youssef; Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 119 (Valtion taloudellinen tutkimuskeskus, 18.06.2019)
      This paper estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland. We find that relaxing the social insurance mandate leads entrepreneurs to ...
    • Firm Responses to an Interest Barrier: Empirical Evidence 

      Harju, Jarkko; Kauppinen, Ilpo; Ropponen, Olli
      VATT Working Papers : 90 (Valtion taloudellinen tutkimuskeskus, 27.06.2017)
      This paper studies the effects of an interest barrier that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ full population data of Finnish, Swedish and ...
    • How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers 

      Boonzaaier, Wian; Harju, Jarkko; Matikka, Tuomas; Pirttilä, Jukka
      VATT Working Papers : 85 (Valtion taloudellinen tutkimuskeskus, 28.04.2017)
      We study the responsiveness of small and medium-sized firms to corporate income taxes using population-wide administrative data from South Africa. We find sizable bunching of firms at the corporate income thresholds where ...
    • Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI) 

      Kari, Seppo; Laitila, Jussi; Ropponen, Olli
      VATT Working Papers : 110 (Valtion taloudellinen tutkimuskeskus, 24.10.2018)
      We employ a dynamic investment model to study the investment incentives of the Allowance for Growth and Investment (AGI) proposed by the European Commission in its two-step approach towards the Common Consolidated Corporate ...
    • (No) Effects of Subsidizing the First Employee: Evidence of a Low Take-up Puzzle Among Firms 

      Nivala, Annika
      VATT Working Papers : 166 (Valtion taloudellinen tutkimuskeskus, 06.06.2024)
      Finland had a large regional wage subsidy for hiring the first employee in 2007–2011. In this paper, I show that the take-up of the subsidy was very low: only 2% firms that became employers used the subsidy. The subsidy ...
    • Profit shifting of multinational enterprises: evidence from the Nordics 

      Viertola, Marika
      VATT Working Papers : 155 (Valtion taloudellinen tutkimuskeskus, 16.05.2023)
      This paper studies how Nordic multinational enterprises (MNEs) react to tax incentives generated by international corporate income tax rate differences and shift profit to low tax countries. A firm level panel data set ...
    • Subsidy Bidding Wars and the Structure of Multi-Plant Firms 

      Lapointe, Simon; Morand, Pierre-Henri
      VATT Working Papers : 115 (Valtion taloudellinen tutkimuskeskus, 22.01.2019)
      Governments spend large amounts of money to attract firms to their territory, often resulting from bidding wars against other regions. Previous papers show that such bidding wars can improve social welfare by allocating ...
    • Tax planning and investment responses to dividend taxation 

      Koivisto, Aliisa
      VATT Working Papers : 154 (Valtion taloudellinen tutkimuskeskus, 20.03.2023)
      This study explores how business owners respond to dividend taxes in different margins including tax planning and investment. I use administrative tax data on all privately held Finnish corporations and their main owners ...
    • The Effects of Corporate Taxes on Small Firms 

      Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas
      VATT Working Papers : 129 (Valtion taloudellinen tutkimuskeskus, 06.03.2020)
      We study the impact of corporate taxes on firm-level investments, total output and input usage by exploiting a 4.5 percentage-point corporate tax rate cut in Finland in 2014. We use detailed administrative data and a ...
    • The effects of tax-deductible reserves on investment incentives 

      Kari, Seppo
      VATT Working Papers : 93 (Valtion taloudellinen tutkimuskeskus, 18.08.2017)
      This paper investigates how tax-deductible reserves affect the incentive to invest. We consider two different variants: a periodization reserve (PER), which allows the firm to defer tax payments for a certain number of ...
    • Transfer (mis)pricing of multinational enterprises: evidence from Finland 

      Viertola, Marika
      VATT Working Papers : 162 (Valtion taloudellinen tutkimuskeskus, 09.01.2024)
      This paper studies how firms manipulate their transfer prices to shift profit from high tax countries to low tax countries. Using detailed transactiondestination level firm data for years 2013-2019, I find evidence of ...