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Viitteet 1-10 / 10
Non-linear dividend tax and dynamics of the firm
(Valtion taloudellinen tutkimuskeskus VATT, 2012-12-07)
This paper analyses the implications of a non-linear dividend tax in a life-cycle model of the firm. In the model new firms first enter markets, then grow, financing from retained earnings and finally distribute their ...
Dynamic Behaviour of the Firm Under Dual Income Taxation
(Valtion taloudellinen tutkimuskeskus VATT, 1999-01-01)
This study examines certain incentive aspects of the dual income tax system (DIT) operated in the four major Nordic countries since the beginning of the 1990s. In this tax system capital income is taxed at a flat rate, ...
Corporate tax in an international environment - Problems and possible remedies
(Valtion taloudellinen tutkimuskeskus VATT, 2015-03-17)
This paper addresses the problems of corporate taxation in a globalized world. It first illustrates recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and ...
Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform
(Valtion taloudellinen tutkimuskeskus VATT, 2011-10-12)
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 ...
Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven
(Valtion taloudellinen tutkimuskeskus VATT, 2005-04-28)
The initial cost of capital of a foreign subsidiary, financed by its parent from abroad, is dependent on repatriation taxes and this also applies to all follow-up investments financed from marginal foreign profits, ...
Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 (Updated version VATT Discussion papers 447)
(Valtion taloudellinen tutkimuskeskus VATT, 2007-10-15)
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 ...
Beskattning av småföretag i Finland
(Valtion taloudellinen tutkimuskeskus VATT, 2004-04-30)
Raportissa kuvataan Suomessa sovellettavaa pienten ja keskisuurten yritysten ja näiden omistajien tuloverotusta, selostetaan Suomessa tästä teemasta käytyä verouudistuskeskustelua sekä arvioidaan Suomen säännösten ...
Yritysverotuksen vaikutus rahoitus- ja investointikannusteisiin
(Valtion taloudellinen tutkimuskeskus VATT, 2016-08-22)
Suomen yritysverotus vääristää yritysten rahoitus- ja investointipäätöksiä suosimalla velkarahoitusta ja kohteista muun muassa raskaita koneinvestointeja. VATT:n tuoreessa selvityksessä analysoidaan ratkaisutapoja näiden ...
Effects of Equalization Tax on Multinational Investments and Transfer Pricing
(Valtion taloudellinen tutkimuskeskus VATT, 2004-06-15)
This paper analyzes effects of equalization tax on the decisions of a multinational company. Equalization tax is an extra corporation tax on dividend distributions to ensure that the underlying profit of a dividend has ...
The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment
(Valtion taloudellinen tutkimuskeskus VATT, 2009-09-08)
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 ...