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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’...
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There is a lack of comprehensive information on the quality of management in Finland as compared to other countries … this gap. As part of the project, an extensive survey concerning management practices has been implemented for Finnish … manufacturing establishments. Its design meticulously follows the Management and Organizational Practices Survey (MOPS), a survey …
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