This paper studies the taxation of non-listed companies and their owners in Finland. We first describe the main features of the Finnish tax system regarding the taxation of dividends from non-listed companies. We use firm-level data to illustrate how the tax incentives are reflected in firms’...

We consider the taxation of non-listed companies and their owners in Finland. We analyse how the current highly non-linear dividend taxation influences the allocation of labour and capital across different firms, average labour productivity and the equilibrium wage level. To this end, we use a...

In this study we focus on differences in careers and wage development between white-collar workers. We are interested in the questions of which factors contribute to these differences and at what stage of the career they occur. Furthermore, we investigate the wage effects of the different types...