Selaus asiasanan mukaan kokoelmassa VATT Working Papers

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    • Corporate tax in an international environment - Problems and possible remedies 

      Kari, Seppo
      VATT Working Papers : 62 (Valtion taloudellinen tutkimuskeskus VATT, 17.03.2015)
      This paper addresses the problems of corporate taxation in a globalized world. It first illustrates recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and ...

    • The (Displacement) Effects of Spatially Targeted Enterprise Initiatives: Evidence from UK LEGI 

      Einiö, Elias; Overman, Henry
      VATT Working Papers : 71 (Valtion taloudellinen tutkimuskeskus VATT, 07.03.2016)
      We investigate the impacts of a significant area-based intervention (LEGI) that aimed to increase employment and entrepreneurial activity in 30 disadvantaged areas across England. We examine the spatial pattern of effects ...

    • Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform 

      Kari, Seppo; Harju, Jarkko
      VATT Working Papers : 27 (Valtion taloudellinen tutkimuskeskus VATT, 12.10.2011)
      We explore how a firm-level tax on redistributed foreign profits affects the choices of a multinational enterprise (MNE) using evidence from a recent tax reform in Finland. The so-called equalization tax (EQT) used to be ...

    • Do tax incentives for research increase firm innovation? An RD Design for RD 

      Dechezleprêtre, Antoine; Einiö, Elias; Martin, Ralf; Nguyen, Kieu-Trang; Van Reenen, John
      VATT Working Papers : 73 (Valtion taloudellinen tutkimuskeskus VATT, 13.04.2016)
      We present the first evidence showing causal impact of research and development (R&D) tax incentives on innovation outcomes. We exploit a change in the asset-based size thresholds for eligibility for R&D tax subsidies and ...

    • The effects of size-based regulation on small firms: evidence from VAT threshold 

      Rauhanen, Timo; Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 75 (Valtion taloudellinen tutkimuskeskus VATT, 14.06.2016)
      Various types of size-based regulations for firms are typical in most countries (tax schedules, accounting rules, health and safety standards etc.). However, there is only limited evidence of how owners of small firms ...

    • The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not? 

      Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 56 (Valtion taloudellinen tutkimuskeskus VATT, 11.09.2014)
      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 effort and other real ...

    • Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform 

      Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 43 (Valtion taloudellinen tutkimuskeskus VATT, 14.01.2013)
      This study examines the extent of direct tax avoidance through income-shifting between wages and dividends, and approximates the deadweight loss due to this behavior for the owners of privately held corporations. The dual ...

    • The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment 

      Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka
      VATT Working Papers : 9 (Valtion taloudellinen tutkimuskeskus VATT, 08.09.2009)
      There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment and the evidence is based mainly on the behaviour of large listed companies. This paper utilises a large ...

    • The impact of tax incentives on the economic activity of entrepreneurs 

      Kosonen, Tuomas; Harju, Jarkko
      VATT Working Papers : 42 (Valtion taloudellinen tutkimuskeskus VATT, 10.01.2013)
      Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions ...

    • A Note on the Effects of Income-Splitting under Dual Income Tax 

      Kari, Seppo; Ropponen, Olli
      VATT Working Papers : 81 (Valtion taloudellinen tutkimuskeskus VATT, 14.10.2016)
      This paper reconsiders the income-splitting rules of the Nordic dual income tax system, introduced to address the incentives to shift income between labor and capital income tax bases. These rules impute a return on equity, ...

    • The role of information in tax compliance: Evidence from a natural field experiment 

      Kosonen, Tuomas; Ropponen, Olli
      VATT Working Papers : 48 (Valtion taloudellinen tutkimuskeskus VATT, 16.09.2013)
      It is challenging to distinguish the role of information in tax compliance from other factors affecting it. This paper utilizes a novel natural field experiment design to study the issue. In the experiment firms reporting ...