Selaus asiasanan mukaan kokoelmassa VATT Discussion Papers (1990-2008)
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Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005
VATT-keskustelualoitteita : 447 (Valtion taloudellinen tutkimuskeskus VATT, 02.07.2008)Using register-based panel data covering all Finnish firms in 1999–2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and ... -
Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 (Updated version VATT Discussion papers 447)
VATT-keskustelualoitteita : 426 (Valtion taloudellinen tutkimuskeskus VATT, 15.10.2007)Using register-based panel data covering all Finnish firms in 1999–2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and ...