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Dividend Taxation of Non-listed Companies, Resource Allocation and Productivity

Määttänen, Niku; Ropponen, Olli - 2016

-linear dividend taxation influences the allocation of labour and capital across different firms, average labour productivity and the … production technologies. We find that the current tax system is likely to distort resource allocation compared to linear dividend …

Persistent link: https://www.econbiz.de/10012037676

External finance, firm growth and the benefits of information disclosure: Evidence from Finland

Hyytinen, Ari; Pajarinen, Mika - 2002

In this paper we study the relation between firm-level disclosure quality and the availability of external finance to firms. Using data on Finnish firms that are mostly private and small, we first estimate ‘excess growth’ made possible by external finance. We then show that the excess growth...

Persistent link: https://www.econbiz.de/10010285049