International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...

International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...

This study examines the researcher's perspective on the impact of recent major changes in the Finnish research environment. Three virtually simultaneous changes are of special importance. The first is the on-going renewal of the Universities Act governing the Finnish higher education system in...

Finnish university technology transfer is currently caught in the turbulences of major changes in the national innovation system. Three virtually simultaneous changes are of special importance. The first is the massive on-going renewal of the Universities Act governing the Finnish higher...

In this study we analyse the development of business investments in Finland and in other countries of comparison on the basis of national accounts, survey data and a sector-level general equilibrium model. According to the results, the decline in investments in Finland is mainly explained by two...

Finnish university technology transfer is currently caught in the turbulences of major changes in the national innovation system. Three virtually simultaneous changes are of special importance. The first is the massive on-going renewal of the Universities Act governing the Finnish higher...

This study examines the researcher's perspective on the impact of recent major changes in the Finnish research environment. Three virtually simultaneous changes are of special importance. The first is the on-going renewal of the Universities Act governing the Finnish higher education system in...

This report examines the behavioral effects of inheritance, estate and gift taxes. It also provides an overview of inheritance, estate and gift tax practices in other countries, as well as the reasons that led to the abolition of inheritance taxes in Sweden and Norway. Economic literature...