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Suomalaiset yritykset kansainvälisten veroreformien pyörteissä
Ropponen, Olli; Viertola, Marika; Kari, Seppo; … - 2023
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...
Persistent link: https://www.econbiz.de/10014329431
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Suomalaiset yritykset kansainvälisten veroreformien pyörteissä
Ropponen, Olli; Viertola, Marika; Kari, Seppo; … - 2023
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...
Persistent link: https://www.econbiz.de/10014319260
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Merenkulun toimintaedellytykset, kilpailukyky ja julkisen talouden sopeuttamistoimet: Taustaselvitys valtiovarainministeriölle
Hernesniemi, Hannu - 2012
30 %. The Tonnage Tax Act cuts the taxation of cargo vessels from 10-30 million euros to half a million euros. The mixed … pressure on investments. The EU is considering removing the VAT-free sales status of the internal transport, which would lower … sale of offshore businesses and multipurpose icebreakers would finance new investments in the ice-breaking fleet without …
Persistent link: https://www.econbiz.de/10010326862
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Simulointeja yhteisöveron alennuksen dynaamisista vaikutuksista Suomessa
Valkonen, Tarmo; Kauppi, Eija; Suni, Paavo - 2014
all adjustments both on new investments and the yield of existing capital. The losses in the tax revenues are capitalized … in the market value of the firms, of which many are partly foreign-owned. Investments increase, but the influence in …
Persistent link: https://www.econbiz.de/10012037661
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Arvio t&k-verokannusteen vaikutuksista yritysten toimintaan Suomessa
Kuusi, Tero; Pajarinen, Mika; Rouvinen, Petri; … - 2016
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...
Persistent link: https://www.econbiz.de/10012037671
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Verokannustimet innovaatiopolitiikan välineenä
Tanayama, Tanja; Ylä-Anttila, Pekka - 2009
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...
Persistent link: https://www.econbiz.de/10010273066
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Yrityksille suunnattujen koronatukien vaikutukset Suomessa - Väliraportti: kirjallisuuden tuloksia ja tukien kohdentuminen suomalaisille yrityksille
Ropponen, Olli; Koski, Heli; Kässi, Otto; Valmari, Nelli; … - 2024
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....
Persistent link: https://www.econbiz.de/10014530119
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Poisto-oikeudet, investoinnit ja julkinen talous
Määttänen, Niku - 2019
several years. Higher expensing limits would allow them to deduct investments costs faster, while full expensing would allow … investment expensing rules affect the profitability of investment and the neutrality of the corporate taxation and discuss how …
Persistent link: https://www.econbiz.de/10012604532
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T&K-toiminnan verokannustimet ja yritysdynamiikka
Määttänen, Niku; Maliranta, Mika - 2007
Vertaamme erilaisia t&k-toiminnan verokannustinjärjestelmiä numeerisen, yritysten kasvua ja t&k-investointeja kuvaavan mallin avulla. Mallin perusteella verotukien kohdentaminen vain tietyn rajan ylittäville lisäinvestoinneille lisää yritysten t&k-investointeja huomattavasti enemmän kuin...
Persistent link: https://www.econbiz.de/10010284967
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Yrittäjyyden ja yritysten verokannustimet
Kanniainen, Vesa - 2006
Raportissa katsastetaan pääomatulojen ja yritystulojen kannustinvaikutukset alan kirjallisuuden ja tutkimuksen valossa. Kassavirtavero, ACE-vero ja kypsien yritysten jaetulle voitolla lankeava vero tunnetaan investointipäätösten suhteen neutraaliksi. Vähemmälle huomiolle on kuitenkin...
Persistent link: https://www.econbiz.de/10010285055