Selaus asiasanan mukaan kokoelmassa Muiden sarjoissa julkaistut

    • Combatting debt bias in South African firms: The case for an allowance for corporate equity 

      Kari, Seppo; Khoza, Londiwe; Manjezi, Nangamso; McNabb, Kyle
      WIDER Working Paper : 2019/10 (UNU-WIDER, 03 / 2019)
      The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing. Considering the South African context—in which many firms are highly leveraged ...
    • Discrete earnings responses to tax incentives: Empirical evidence and implications 

      Kosonen, Tuomas; Matikka, Tuomas
      Palkansaajien tutkimuslaitos TyöpapereitaLabour Institute for Economic Research Working Papers : 326 (Palkansaajien tutkimuslaitosLabour Institute for Economic Research, 17.01.2019)
      Tässä tutkimuksessa tutkitaan diskreettien valintajoukkojen vaikutusta palkansaajien työn tarjonnan reagoimiseen tuloveroihin. Artikkelin empiirisessä osiossa hyödynnetään opintotuen tulorajojen aiheuttamaa tuloveroissa ...
    • Promoting education under distortionary taxation 

      Haaparanta, Pertti; Shankar, Ravi; Paukkeri, Tuuli; Pirttilä, Jukka; Tuomala, Matti
      WIDER Working Paper : 18/2019 (UNU-WIDER, 03 / 2019)
      How does the public provision of education and the deployment of distortionary tax and subsidy instruments differ when the government’s objective is conventional welfarist compared to when the objective is the non-welfarist ...