Selaus tekijän mukaan kokoelmassa VATT Working Papers

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    • Tax planning and investment responses to dividend taxation 

      Koivisto, Aliisa
      VATT Working Papers : 154 (Valtion taloudellinen tutkimuskeskus, 20.03.2023)
      This study explores how business owners respond to dividend taxes in different margins including tax planning and investment. I use administrative tax data on all privately held Finnish corporations and their main owners ...

    • The Effects of Corporate Taxes on Small Firms 

      Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas
      VATT Working Papers : 129 (Valtion taloudellinen tutkimuskeskus, 06.03.2020)
      We study the impact of corporate taxes on firm-level investments, total output and input usage by exploiting a 4.5 percentage-point corporate tax rate cut in Finland in 2014. We use detailed administrative data and a ...