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...

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...

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 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 Ministry of Finance commissioned a report from Etlatieto Ltd on maritime operating conditions, competitiveness and the adaptability of this sector. The competitiveness of cargo ship has significantly improved when mixed-nationality crews were allowed and the Tonnage Tax Act went into force....

This study simulates with two dynamic models the macroeconomic and public finance outcomes of a reduction in the corporate income tax rate in Finland. FOG-model is a dynamic CGE model, which is calibrated to the Finnish economy. NiGEM is a multi-country macroeconometric model. The results show...

In this report, we analyze the Finnish R&D tax incentive scheme of the years 2013 and 2014. Under the scheme, firms were eligible for double corporate tax deduction incentive on labor expenses incurred for undertaking R&D activities. Our report consists of a literature review, an empirical...

Subsidies to business sector R&D can be given either as R&D tax credits or direct grants. Majority of the OECD countries use both policy tools, Finland has used only grants. The Finnish support system has been functioning relatively well, but it has been argued that it does not support well...

This study examines the allocation of business subsidies introduced due to the COVID-19 pandemic to different types of companies. The results show that most of the supported companies would not have needed the subsidy, as they would have remained profitable also in the absence of it....