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Dividend taxes and decisions of MNEs : evidence from a Finnish tax reform

Harju, Jarkko; Kari, Seppo - 2015

In this study we explore how a firm-level dividend tax on redistributed foreign profits affects the financial decisions … find a 23 percent increase in dividend payments and a similar increase in repatriated foreign profits after the repeal of …

Persistent link: https://www.econbiz.de/10011387342

The impact of dividend taxation on dividends and investment : new evidence based on a natural experiment

Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka - 2009

There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment … Finnish dividend tax increase of 2005. This reform creates a useful opportunity to measure enterprise behaviour, since it … old view of dividend taxation. -- corporate income taxation ; dividends ; investment ; tax reform …

Persistent link: https://www.econbiz.de/10003872811

The start-up and growth stages in enterprise formation : the"new viewʺ of dividend taxation reconsidered

Kanniainen, Vesa (contributor); Kari, Seppo (contributor); … - 2005

to a dividend tax is above the old view double-tax one, (iii) the start-up investment is not affected by undervaluation …, but the discouragement engendered by dividend taxation is compensated by realization-based capital gains tax, (iv) with … suggests, (v) without undervaluation, the dividend tax boosts expansion investment. …

Persistent link: https://www.econbiz.de/10003109787

Anticipating tax changes : evidence from the Finnish corporate income tax reform of 2005

Kari, Seppo (contributor); Karikallio, Hanna (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003630778

Income tax buyouts and income tax evasion

Goerke, Laszlo - 2014

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected...

Persistent link: https://www.econbiz.de/10010237195

Human capital formation and tax evasion

Goerke, Laszlo - 2012

A strictly risk-averse individual with an exogenous gross income in period one can acquire human capital in the same period and evade taxes. Period-two income rises with educational investments in period one and can also be hidden from tax authorities. It is shown that a greater tax...

Persistent link: https://www.econbiz.de/10009488897

Relative consumption and tax evasion

Goerke, Laszlo - 2013

Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor and Liu, AER 2003) boost consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence, the tax base. A higher taxable income, in...

Persistent link: https://www.econbiz.de/10009691693

Job creation tax credits, fiscal foresight, and job growth : evidence from U.S. states

Chirinko, Robert S.; Wilson, Daniel J. - 2016

This paper studies the effects of job creation tax credits (JCTCs) enacted by U.S. states between 1990 and 2007 to gain insights about fiscal foresight (alterations of current behavior by forwardlooking agents in anticipation of future policy changes). Nearly half of the states adopted JCTCs...

Persistent link: https://www.econbiz.de/10011432544

Classical corporation tax as a global means of tax harmonization

Kari, Seppo; Ylä-Liedenpoha, Jouko - 2002

tax maintains its simplicity and can be designed so as to be neutral in respect of the financing and dividend decisions of …

Persistent link: https://www.econbiz.de/10011409026

Corporate taxation, capital formation, and the substitution elasticity between labor and capital

Chirinko, Robert S. - 2002

This study provides some perspective on analyzing the effects of corporate taxation on capital formation. Our framework translates tax policy legislation into real outcomes, and identifies three parameters that play a central role in determining the impact on policy. The remainder of the paper...

Persistent link: https://www.econbiz.de/10011409809