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Viitteet 1-7 / 7
A Note on the Effects of Income-Splitting under Dual Income Tax
(Valtion taloudellinen tutkimuskeskus VATT, 2016-10-14)
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, ...
Yritysverotus, investoinnit ja tuottavuusFöretagsbeskattning, investeringar och produktivitetBusiness taxation, investments and productivity
(Valtioneuvoston kanslia, 2017-01-11)
Raportissa arvioidaan Suomen nykyisen yritys- ja pääomatuloverotuksen ongelmia ja kehittämisvaihtoehtoja investointikannusteiden, taloudellisen tehokkuuden ja tuottavuuden näkökulmista. Tavoitteena on tarjota päätöksentekoa ...
The effects of tax-deductible reserves on investment incentives
(Valtion taloudellinen tutkimuskeskus, 2017-08-18)
This paper investigates how tax-deductible reserves affect the incentive to invest. We consider two different variants: a periodization reserve (PER), which allows the firm to defer tax payments for a certain number of ...
Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)
(Valtion taloudellinen tutkimuskeskus, 2018-10-24)
We employ a dynamic investment model to study the investment incentives of the Allowance for Growth and Investment (AGI) proposed by the European Commission in its two-step approach towards the Common Consolidated Corporate ...
Common or own goals: Reforming the financing of the European UnionYhteiset vai omat tavoitteet: Euroopan unionin rahoituksen uudistaminenGemensamma eller egna mål: reformen av Europeiska unionens finansieringen
(Valtioneuvoston kansliaPrime Minister's Office, 2018-04-03)
This study evaluates the Monti report and the suggested new own resources from the point of the view of optimal taxation and fiscal federalism. Monti report emphasizes the objectives of EU and vaguely described European ...
Dissecting the EU's Recent Anti-Tax Avoidance Measures: Merits and Problems
(ifo Institute, 2018-08-13)
Profit-shifting activities by multinational enterprises (MNEs) is widespread. Academics and policymakers agree that such activity should be curbed by diminishing the opportunities that exist within the international tax ...
Combatting debt bias in South African firms: The case for an allowance for corporate equity
(UNU-WIDER, 2019-03)
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 ...