Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform
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- Kari, Seppo & Hietala, Harri, 2006. "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Discussion Papers 392, VATT Institute for Economic Research.
References listed on IDEAS
- Paolo M. Panteghini, 2001. "Dual income taxation : the choice of the imputed rate of return," Finnish Economic Papers, Finnish Economic Association, vol. 14(1), pages 5-13, Spring.
- Kari, Seppo, 1999. "Dynamic Behaviour of the Firm Under Dual Income Taxation," Research Reports 51, VATT Institute for Economic Research.
- Bond, Stephen R. & Devereux, Michael P., 2003.
"Generalised R-based and S-based taxes under uncertainty,"
Journal of Public Economics,
Elsevier, vol. 87(5-6), pages 1291-1311, May.
- Stephen Bond & Michael Devereux, 1999. "Generalised R-based and S-based taxes under uncertainty," IFS Working Papers W99/09, Institute for Fiscal Studies.
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007.
"Nordic dual income taxation of entrepreneurs,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 14(4), pages 407-426, August.
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Nordic Dual Income Taxation of Entrepreneurs," CESifo Working Paper Series 1623, CESifo Group Munich.
- Kari, Seppo & Kanniainen, Vesa & Ylä-Liedenpohja, Jouko, 2007. "Nordic Dual Income Taxation of Entrepreneurs," Discussion Papers 415, VATT Institute for Economic Research.
- Fane, G., 1987. "Neutral taxation under uncertainty," Journal of Public Economics, Elsevier, vol. 33(1), pages 95-105, June.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Annette Alstadsater & Knut Reidar Wangen, 2010. "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 23(2), pages 73-87, Autumn.
- Kari, Seppo & Ropponen, Olli, 2016. "A Note on the Effects of Income-Splitting under Dual Income Tax," Working Papers 81, VATT Institute for Economic Research.
More about this item
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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