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Classical Corporation Tax as a Global Means of Tax Harmonization
(Valtion taloudellinen tutkimuskeskus VATT, 2002-02-19)
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 ...
Uncovering the Dimensions of the Common Good - Problems of Measurement of the Size of the Public Sector
(Valtion taloudellinen tutkimuskeskus VATT, 2003-12-23)
There are problems in the measures of the size of the public sector both from the perspective of welfare state policies, monetary policy and the analysis of the economic role of public sector in general. In practice there ...
Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven
(Valtion taloudellinen tutkimuskeskus VATT, 2005-04-28)
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
(Valtion taloudellinen tutkimuskeskus VATT, 2004-06-15)
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 ...