Haku
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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 ...
Migration and Tax Policy: Evidence from Finnish Full Population Data
(Tampereen yliopisto, 2022-10-05)
While evidence on the impact of taxation on the international migration of certain special groups of workers has expanded, evidence on the links between taxes and migration of the general population is extremely limited. ...