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

Viitteet 1-20 / 47

    • Alcohol Policy Harmonization and Trade Liberalization in the Nordic Countries 

      Holm, Pasi
      VATT-keskustelualoitteita : 81 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1995)

    • Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 

      Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka
      VATT-keskustelualoitteita : 447 (Valtion taloudellinen tutkimuskeskus VATT, 02.07.2008)
      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 ...

    • 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 ...

    • Assessing the Double Dividend Hypothesis in General Equilibrium Framework - Is there a Chance After All? 

      Sinko, Pekka
      VATT-keskustelualoitteita : 122 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1996)
      The paper presents small scale CGE models designed to analyze the double dividend problem i.e. the simultaneous improvement of efficiency and environment through a revenue neutral tax reform. We show that in a one factor ...

    • 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, ...

    • Determinants of Expenditure Variation in Finnish Municipalities 

      Moisio, Antti
      VATT-keskustelualoitteita : 269 (Valtion taloudellinen tutkimuskeskus VATT, 19.03.2002)
      This paper focuses on two separate issues. First, the expenditure response of Finnish municipalities to price and income changes during the matching grants period is examined. Second, the existence of the so-called "flypaper ...

    • Do Wages Subsidies Increase Employment in Subsidised Firms? 

      Kangasharju, Aki
      VATT-keskustelualoitteita : 378 (Valtion taloudellinen tutkimuskeskus VATT, 30.12.2005)
      The present paper examines whether subsidised jobs have contributed to the employment in subsidised firms or merely substituted for non-subsidised ones. The data set is an unbalanced panel of some 31,000 firms that are ...

    • Does Centralised Wage Setting Lead into Higher Taxation? 

      Sinko, Pekka; Kilponen, Juha
      VATT-keskustelualoitteita : 314 (Valtion taloudellinen tutkimuskeskus VATT, 22.10.2003)
      This paper studies implications of centralised wage setting for the level of taxation and public expenditure in an analytical model with unionised labour markets. We extend the previous studies by allowing for both demand ...

    • Does the Composition of Wage and Payroll Taxes Matter Under Nash Bargaining? 

      Koskela, Erkki; Schöb, Ronnie
      VATT-keskustelualoitteita : 203 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1999)
      Using the Nash bargaining approach to wage negotiations this paper shows that conventional wisdom, according to which the total tax wedge is the sum of wage and payroll taxes, is valid for equal tax bases, e.g., when the ...

    • 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 ...

    • Employment and Wage Effects of a Payroll-Tax Cut-Evidence from a Regional Experiment 

      Korkeamäki, Ossi; Uusitalo, Roope
      VATT-keskustelualoitteita : 443 (Valtion taloudellinen tutkimuskeskus VATT, 07.04.2008)
      In this paper we evaluate the effects of a regional experiment that reduced payroll-taxes by 3–6 percentage points for three years in Northern Finland. We match each firm in the target region with a similar firm in a ...

    • Employment Effects of a Payroll-Tax Cut: Evidence from a Regional Tax Exemption Experiment 

      Korkeamäki, Ossi; Uusitalo, Roope
      VATT-keskustelualoitteita : 407 (Valtion taloudellinen tutkimuskeskus VATT, 21.11.2006)
      In this paper we evaluate the effects of a regional experiment that reduced payroll taxes by 3-6 percentage points in Northern Finland for three years. We match each firm in the target region with a similar firm in the ...

    • Evaluating tax and benefit reforms in 1996-2001 

      Laine, Veli
      VATT-keskustelualoitteita : 280 (Valtion taloudellinen tutkimuskeskus VATT, 02.07.2002)
      This report evaluates the tax-benefit reforms in 1996?2001. The Government appointed a working group in 1995 to plan the tax-benefit reforms. The proposals of the group were first implemented in 1997 and all the measures ...

    • Finland as a Member of European Union - First Experiences 

      Hjerppe, Reino; Voipio, Iikko; Mäkelä, Pekka
      VATT-keskustelualoitteita : 180 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1998)
      In 1992 we published estimations about the probable effects of the EU membership on the Finnish economy. The profound economic shock of the early 1990s has made the assessment of the economic impact of Finland?s EU membership ...

    • Finland's First 10 Years in the European Union - Economic Consequences 

      Kiander, Jaakko; Romppanen, Antti
      VATT-keskustelualoitteita : 377 (Valtion taloudellinen tutkimuskeskus VATT, 13.01.2006)
      This paper summarizes the economic performance of Finland in 1995–2004 and compares the actual developments to the projections made prior to the EU membership. The paper also assesses the impacts of the structural changes ...

    • Imputed Rental Income, Taxation and Income Distribution in Finland 

      Saarimaa, Tuukka
      VATT-keskustelualoitteita : 446 (Valtion taloudellinen tutkimuskeskus VATT, 02.07.2008)
      This paper analyses the effects of imputed rental income from owner-occupied housing and its taxation on income distribution in Finland. Using micro-data from the 2004 Wealth Survey produced by Statistics Finland we find ...

    • The Increased Revenue from Finnish Corporate Income Tax in the 1990s 

      Kosonen, Tuomas
      VATT-keskustelualoitteita : 421 (Valtion taloudellinen tutkimuskeskus VATT, 25.05.2007)
      In 2000, revenues from corporate income tax (CIT) in Finland were seven times higher than in 1994. We decompose the aggregate development of CIT revenues in a number of ways in order to establish what aspects of corporate ...

    • Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform 

      Kari, Seppo; Hietala, Harri
      VATT-keskustelualoitteita : 392 (Valtion taloudellinen tutkimuskeskus VATT, 04.05.2006)
      This paper analyses the effects of the recent Finnish income tax reform on the behaviour of a closely held corporation (CHC) and its owners. The main elements of the reform are cuts in corporate and capital income tax rates ...

    • Is Fiscal Policy Sustainable in Developing Economies? 

      Ghatak, Subrata; Sánchez-Fung, José R.
      VATT-keskustelualoitteita : 384 (Valtion taloudellinen tutkimuskeskus VATT, 21.03.2006)
      This paper investigates fiscal policy sustainability in Peru, the Philippines, South Africa, Thailand, and Venezuela using competing methodologies. Standard unit roots and cointegration analyses do not endorse the validity ...