This paper studies the taxation of non-listed companies and their owners in Finland. We first describe the main 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’...

This literature review starts with a general discussion of young people and their various activities with special emphasis on youth unemployment and the outcome of alternative ways of measuring the prevalence of unemployment among young people. Thereafter the focus turns to measures targeted at...