Haku
Viitteet 1-3 / 3
Voluntary pension savings: the effects of the Finnish tax reform on savers' behaviour
(Valtion taloudellinen tutkimuskeskus VATT, 2009-06-17)
Many countries tax voluntary pension savings using the so-called EET model, based on tax-deductible savings and taxable withdrawals. In Finland the tax reform of 2005 changed the tax rate schedule from progressive to ...
The optimal tax treatment of housing capital in the neoclassical growth model
(Valtion taloudellinen tutkimuskeskus VATT, 2009-03-30)
In a dynamic setting, housing capital is both an asset and a consumption good. But should it be taxed like other forms of consumption or like other forms of capital? We analyze this question by considering the taxation of ...
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 ...