Ylä-Liedenpohja, Jouko - In: Finnish Economic Papers 1 (1988) 1, pp. 82-93
A welfare loss of about 5 to 6 per cent of the capital stock is estimated to result from the introduction of a tax on real domestic interest receipts in the 1983 Finnish economy. Firstly. a review of the history of the tax treatment of interest income and of the proposal to change it are...
