At present, businesses in Finland can deduct the cost of many investment goods from taxable income only gradually over … them to deduct the cost of investment goods in full in the year they are purchased. In this report, I explain how … investment expensing rules affect the profitability of investment and the neutrality of the corporate taxation and discuss how …

At present, businesses in Finland can deduct the cost of many investment goods from taxable income only gradually over … them to deduct the cost of investment goods in full in the year they are purchased. In this report, I explain how … investment expensing rules affect the profitability of investment and the neutrality of the corporate taxation and discuss how …

The report looks at investment activity in Finland by industries and types of investment, and makes international … comparisons. Investment rate (fixed investment in relation to GDP) fell in Finland in the early 1990s from an internationally high … an increase in competition. The economy transformed itself from investment-driven economy to a more innovation-driven one …

corresponding rate with the investments. For this reason, the investment rate of companies is currently almost at the same level as … in the years 2000–2008. However, after the financial crisis the development of investment volume has been weaker in … capital in clearly better in Finland than in most other European countries. The investment rate in Finland is reduced …