This report examines the behavioral effects of inheritance, estate and gift taxes. It also provides an overview of inheritance, estate and gift tax practices in other countries, as well as the reasons that led to the abolition of inheritance taxes in Sweden and Norway. Economic literature...

This report examines the behavioral effects of inheritance, estate and gift taxes. It also provides an overview of inheritance, estate and gift tax practices in other countries, as well as the reasons that led to the abolition of inheritance taxes in Sweden and Norway. Economic literature...

Finland's Strategic Programme for a Circular Economy seeks to increase both resource productivity and circular material use rate twofold by 2035. Evidence suggests that current policies may not be adequate to reach these targets. Consequently, greater efforts are needed to bridge the gap. The...

This report examines the behavioral effects of inheritance, estate and gift taxes. It also provides an overview of inheritance, estate and gift tax practices in other countries, as well as the reasons that led to the abolition of inheritance taxes in Sweden and Norway. Economic literature...

Finland's Strategic Programme for a Circular Economy seeks to increase both resource productivity and circular material use rate twofold by 2035. Evidence suggests that current policies may not be adequate to reach these targets. Consequently, greater efforts are needed to bridge the gap. The...

This report examines the behavioral effects of inheritance, estate and gift taxes. It also provides an overview of inheritance, estate and gift tax practices in other countries, as well as the reasons that led to the abolition of inheritance taxes in Sweden and Norway. Economic literature...

The data were collected via a web-based survey tool in the autumn of 2006. The study takes into consideration the viewpoint of VC investors as it focuses on Finnish VC companies (private sector VCs), public sector VC organisations and informal investors (business angels). An effort was made to...

This study analyses the adjustment of the Finnish earnings-related pension system to very low economic growth. The results show that a permanently lower growth rate of the wage bill would raise only moderately the pension contribution rates in the long term. This is because also the benefits are...

Raportissa tarkastellaan sotilaallisen t&k-panostuksen ja kilpailukyvyn välisiä yhteyksiä. Aineistona käytetään brittiläisen International Institute for Strategic Studies -laitoksen (IISS) ”The Military Balance” -raportin tietoja länsimaiden sotilaallisen t&kpanostuksen...

Raportissa tarkastellaan turvallisuuden ja kilpailukyvyn välisiä yhteyksiä kansainvälisten kilpailukykyindikaattoreiden valossa. Raportti on laadittu uusimman vuonna 2003 ilmestyneen World Economic Forumin (WEF) ja vuonna 2004 ilmestyneen International Institute for Management Development...