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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, ...
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 ...