Valkonen, Tarmo; Kauppi, Eija; Suni, Paavo - 2014
corporate income tax rate in Finland. FOG-model is a dynamic CGE model, which is calibrated to the Finnish economy. NiGEM is a … multi-country macroeconometric model. The results show that a surprising cut in the corporate income tax rate falls after … corporate income tax revenues, depending on the model used. If also the increased public expenditure is considered, the …