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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 ...
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 ...
Fiscal Policy, Automatic Stabilisers and Policy Coordination in EMU
(Valtion taloudellinen tutkimuskeskus VATT, 1999-01-01)
This paper deals with fiscal policy coordination. In particular, it focuses on the question of how fiscal policy can be coordinated inside EMU, where countries still differ considerably in terms of cyclical behaviour and ...
Fiscal Policy in the 1920s and 1930s. How much different it is from the post war period's policies
(Valtion taloudellinen tutkimuskeskus VATT, 2006-11-08)
This paper deals with the fiscal behaviour of governments in the 1920s and 1930s. The intention is to see whether there were the same features in government behaviour as in the post-World War II era. In particular, attention ...
What Will EU Membership and the Value-Added Tax Reform Do to Finnish Food Economy? - A Computable General Equilibrium Analysis
(Valtion taloudellinen tutkimuskeskus VATT, 1995-01-01)
Labour Taxation and the Degree of Centralisation in a Trade Union Model with Endogenous Labour Supply
(Valtion taloudellinen tutkimuskeskus VATT, 2001-03-30)
This paper considers the effect of labour taxation on wages and employment in a trade union model with endogenous working hours. In the model, individuals choose working hours with a given wage rate, competitive firms ...
Unemployment and Subjective Well-being: Does Money Make a Difference
(Valtion taloudellinen tutkimuskeskus VATT, 2006-05-04)
In this paper we focus on the level of subjective well-being and its determinants among the unemployed as compared with those currently in paid labour. In theoretical terms, strongly contradictory views prevail on the ...
Growth and Employment in Nordic Welfare States in the 1990s: a Tale of Crisis and Revival
(Valtion taloudellinen tutkimuskeskus VATT, 2004-06-11)
This paper reviews the macroeconomic performance of the so called Nordic welfare states, especially in terms of growth and employment. In the post-war years the Nordic economies enjoyed rapid growth and full employment. ...
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 ...
Foreign Direct Investment of Finland in the 1990s
(Valtion taloudellinen tutkimuskeskus VATT, 1992-01-01)