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On Optimal Non-Linear Taxation and Public Good Provision in Overlapping Generations Economy
(Valtion taloudellinen tutkimuskeskus VATT, 1999-01-01)
Using the self-selection approach to tax analysis within an OLG framework, the paper examines optimal non-linear labour and capital income taxation and the provision of a durable public good. Under endogenous wages, the ...
Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005
(Valtion taloudellinen tutkimuskeskus VATT, 2008-07-02)
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)
(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 ...