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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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Yrityksille suunnattujen koronatukien vaikutukset Suomessa-Vliraportti : 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/10014482908
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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/10003843101
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Inventory investment and the corporation tax
Ylä-Liedenpohja, Jouko - 1978
Persistent link: https://www.econbiz.de/10000006273
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Simulointeja yhteisöveron alennuksen dynaamisista vaikutuksista Suomessa
Valkonen, Tarmo; Kauppi, Eija; Suni, Paavo - 2014
This study simulates with two dynamic models the macroeconomic and public finance outcomes of a reduction in the corporate income tax rate in Finland. FOG-model is a dynamic CGE model, which is calibrated to the Finnish economy. NiGEM is a multi-country macroeconometric model. The results show...
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
loss being only 8 % of the expected tax loss. Furthermore, our analysis suggests that the R&D tax incentive failed to reach …
Persistent link: https://www.econbiz.de/10012037671
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Investment Expensing, Investment and Public Finances
Määttänen, Niku - 2019
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 …
Persistent link: https://www.econbiz.de/10012604532
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Investment expensing, investment and public finances
Määttänen, Niku - 2019
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 …
Persistent link: https://www.econbiz.de/10012144463
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Yritysverotuksen Uudistamistoimikunnan mietintö
1987
Persistent link: https://www.econbiz.de/10000782025
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Verotulojen tilittämis- ja verotuskustannusten selvittämistyöryhmän muistio
1996
Persistent link: https://www.econbiz.de/10000959844