Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2009
There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment and the evidence is based mainly on the behaviour of large listed companies. This paper utilises a large register-based panel data set, where the vast majority of firms are...