Selaus asiasanan mukaan kokoelmassa VATT Working Papers

    • 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 Firms Respond to Risk-based Tax Audits? 

      Harju, Jarkko; Kotakorpi, Kaisa; Matikka, Tuomas; Nivala, Annika
      VATT Working Papers : 165 (Valtion taloudellinen tutkimuskeskus, 04.06.2024)
      We analyze firm responses to risk-based tax audits – a central tool in regular tax enforcement – using full-population data on tax audits and tax returns in Finland. We find an immediate and persistent increase in reported ...
    • Missing Miles: Evasion Responses to Car Taxes 

      Harju, Jarkko; Kosonen, Tuomas; Slemrod, Joel
      VATT Working Papers : 123 (Valtion taloudellinen tutkimuskeskus, 03.10.2019)
      We study a tax evasion response to car taxes in Finland, where used car importers overstate the mileage to reduce tax liability. First, we develop a tax evasion measure by comparing reported mileage upon import with ...
    • 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 ...
    • Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment 

      Eerola, Essi; Kosonen, Tuomas; Kotakorpi, Kaisa; Lyytikäinen, Teemu; Tuimala, Jarno
      VATT Working Papers : 122 (Valtion taloudellinen tutkimuskeskus, 03.10.2019)
      We study rental income tax compliance using a large-scale randomized fild experiment and register data with third-party information on the ownership of apartments. We analyze the responses of potential landlords to treatment ...
    • 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 ...