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...

Tässä tutkimuksessa tarkastellaan yritysten tekemiä ulkoistuksia sekä toimintojen siirtoja maasta toiseen. Tutkimustulosten mukaan 2000-luvun alkupuoliskolla Suomesta on siirtynyt ulkomaille toimintoja yhteensä noin 10 000-23 000 henkilötyövuoden verran. Vuositasolla tämä vastaa noin...

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 paper describes the main features of a model developed for fore-casting economic developments, energy demand and greenhouse gas emissions in the EU area and Finland as well as for simulating the economic impacts of EU climate policy. Climate policy analysis necessitates a model of the whole...

The study analyses the financial framework of the European Union in 2014-2020 and the prospects of Finland in this framework. The study is structured according to budget headlines the most central of which are the natural resources (agriculture and rural development), cohesion (regional and...

The study analyses the price formation and market functionality of the Finnish food chain. A significant portion of the report consists of international comparisons. The main comparison countries are the so-called old EU countries (EU15) of Western Europe, the new EU countries (EU12) and the...