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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 ...
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 ...