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The Effect of Three-rate Property Taxation on Housing Construction
(Valtion taloudellinen tutkimuskeskus VATT, 2007-05-03)
This paper examines the effect on housing construction of taxing undeveloped residential land at a higher rate than developed land. In 2001, Finnish municipalities were allowed to levy an extra property tax on undeveloped ...
Nordic Dual Income Taxation of Entrepreneurs
(Valtion taloudellinen tutkimuskeskus VATT, 2007-04-05)
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 ...
Economic Poverty in Finland 1971-2004
(Valtion taloudellinen tutkimuskeskus VATT, 2007-03-16)
In this paper we examined trends in the economic poverty in Finland using two data sources, the IDS (Income Distribution Survey) and the CES (Consumption Expenditure Survey). We drew on the recent literature on poverty ...
Innovation Performance of Firms in Manufacturing Industry: Evidence from Belgium, Finland and Germany in 1998-2000
(Valtion taloudellinen tutkimuskeskus VATT, 2007-02-14)
The objective of this study is to study whether the R&D expenditures in Finnish firms generate better innovation output than in Belgian and German firms following the studies of Mohnen et al. (2006) and Mohnen and Dagenais ...
Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax
(Valtion taloudellinen tutkimuskeskus VATT, 2007-04-05)
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 ...
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 ...
The Increased Revenue from Finnish Corporate Income Tax in the 1990s
(Valtion taloudellinen tutkimuskeskus VATT, 2007-05-25)
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 ...