Selaus asiasanan mukaan kokoelmassa VATT Discussion Papers (1990-2008)

Viitteet 1-6 / 6

    • Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 (Updated version VATT Discussion papers 447) 

      Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka
      VATT-keskustelualoitteita : 426 (Valtion taloudellinen tutkimuskeskus VATT, 15.10.2007)
      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 ...

    • Classical Corporation Tax as a Global Means of Tax Harmonization 

      Kari, Seppo; Ylä-Liedenpohja, Jouko
      VATT-keskustelualoitteita : 266 (Valtion taloudellinen tutkimuskeskus VATT, 19.02.2002)
      Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international ...

    • Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven 

      Kari, Seppo; Ylä-Liedenpohja, Jouko
      VATT-keskustelualoitteita : 367 (Valtion taloudellinen tutkimuskeskus VATT, 28.04.2005)
      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, ...

    • Effects of Equalization Tax on Multinational Investments and Transfer Pricing 

      Kari, Seppo; Ylä-Liedenpohja, Jouko
      VATT-keskustelualoitteita : 337 (Valtion taloudellinen tutkimuskeskus VATT, 15.06.2004)
      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 ...

    • Nordic Dual Income Taxation of Entrepreneurs 

      Kari, Seppo; Kanniainen, Vesa; Ylä-Liedenpohja, Jouko
      VATT-keskustelualoitteita : 415 (Valtion taloudellinen tutkimuskeskus VATT, 05.04.2007)
      The paper shows how entrepreneurial taxes interact with the career choice of individuals, the quality of entrepreneurs, and their investment behavior. It is particularly relevant to differentiate the early effects on ...

    • Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax 

      Kari, Seppo; Karikallio, Hanna
      VATT-keskustelualoitteita : 416 (Valtion taloudellinen tutkimuskeskus VATT, 05.04.2007)
      The paper analyses efficiency aspects of a dual income tax system with a higher tax on capital gains than dividends. It argues that apart from the distortions to investments claimed in earlier literature, the system puts ...