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...

Tutkimuksessa tarkastellaan eduskunnan vuonna 2004 päättämän yritys- ja pääomaverouudistuksen poliittisia ja taloudellisia tietoperustoja. Tutkimuksessa kuvataan, minkälaiseen informaatioon yritys- ja pääomaverouudistus perustui ja miten poliittinen ja taloudellinen tietoperusta...

At present, businesses in Finland can deduct the cost of many investment goods from taxable income only gradually over several years. Higher expensing limits would allow them to deduct investments costs faster, while full expensing would allow them to deduct the cost of investment goods in full...

At present, businesses in Finland can deduct the cost of many investment goods from taxable income only gradually over several years. Higher expensing limits would allow them to deduct investments costs faster, while full expensing would allow them to deduct the cost of investment goods in full...