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Viitteet 1-6 / 6
Tax planning and investment responses to dividend taxation
(Tampereen yliopisto, 2023-09-01)
This study explores empirically how business owners respond to dividend taxes in a range of different margins including tax planning and investment. Using administrative tax data on all privately held Finnish corporations, ...
Profit Shifting of Multinational Enterprises: Evidence from the Nordics
(Tampereen yliopisto, 2023-12-19)
This paper studies how Nordic multinational enterprises (MNEs) react to tax incentives generated by international corporate income tax rate differences and shift profit to low tax countries. A firm level panel data set ...
Firm Responses to an Interest Barrier: Empirical Evidence
(Tampereen yliopisto, 2023-03-16)
This paper studies the effects of an interest barrier (IB) that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ Orbis data base on Finnish, Swedish and ...
Do household tax credits increase consumption? The role of demand elasticity and the extent of demand
(Tampereen yliopisto, 2023-03-30)
This paper studies the effects of household tax credit (HTC) on service demand and tax evasion. HTC is a tax credit for consumers to reclaim a share of the labor costs of home improvement services, such as renovation and ...
Estimating tax gaps in Zambia - A bottom-up approach based on audit assessments
(UNU-WIDER, 2023-02-01)
Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent ...
Assessing the impact of an intervention to withhold value-added tax in Zambia
(UNU-WIDER, 2023-02-01)
Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic ...