-payment life annuity would increase the benefits of this release. The tax treatment of these annuities is, however, very strict in … would influence tax receipts. We recommend that a rate-of-return allowance should be applied, leaving risk-free interest … rate and mortality bonus untaxed. We show that adoption of this tax rule is likely to increase tax revenue, since it would …

features of the Finnish tax system regarding the taxation of dividends from non-listed companies. We use firm-level data to … illustrate how the tax incentives are reflected in firms’ profit distribution policies. We then build a dynamic investment model …

production technologies. We find that the current tax system is likely to distort resource allocation compared to linear dividend …

expenditures, and tax revenues. We also consider the reform that has been proposed by the current government (in 2016) which …

-term care insurance would increase the benefits of housing equity release. However, there is virtually no market for such … insurance in Finland. This report illustrates the benefits of life annuities and long-term care insurance, provides example of …