Selaus asiasanan mukaan kokoelmassa VATT Working Papers

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    • 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 ...

    • 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 ...

    • Voluntary pension savings and tax incentives: Evidence from Finland 

      Harju, Jarkko
      VATT Working Papers : 33 (Valtion taloudellinen tutkimuskeskus VATT, 25.06.2012)
      This paper studies empirically savers' behavioral responses to the Finnish tax reform of 2005 by using comprehensive panel data. The tax schedule of voluntary pension savings changed from progressive to proportional, ...

    • Voluntary pension savings: the effects of the Finnish tax reform on savers' behaviour 

      Harju, Jarkko
      VATT Working Papers : 7 (Valtion taloudellinen tutkimuskeskus VATT, 17.06.2009)
      Many countries tax voluntary pension savings using the so-called EET model, based on tax-deductible savings and taxable withdrawals. In Finland the tax reform of 2005 changed the tax rate schedule from progressive to ...