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....

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....

Kansainvälisen verokilpailun kiristyessä yhä useammat maat tukevat yritysten T&K-toimintaa verokannustimin. Suorien T&K-tukien merkitys on vuorostaan vähenemässä. Tämä raportti tarkastelee innovaatiotoiminnan verokannustinjärjestelmiä OECD-maissa. Lisäksi näiden maiden osalta...

T&k:lle mahdollisesti suunnattavien verokannustimien vaikutusten arviointi etukäteen on vaikeaa, koska järjestelmän yksityiskohtia ei ole tiedossa ja eri toimijoiden reaktioihin liittyy epävarmuutta. Tässä raportissa sovellettu lähestymistapa perustuu yrityskyselyihin sekä tulosten...

International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...

International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...

Vertaamme erilaisia t&k-toiminnan verokannustinjärjestelmiä numeerisen, yritysten kasvua ja t&k-investointeja kuvaavan mallin avulla. Mallin perusteella verotukien kohdentaminen vain tietyn rajan ylittäville lisäinvestoinneille lisää yritysten t&k-investointeja huomattavasti enemmän kuin...

Raportissa katsastetaan pääomatulojen ja yritystulojen kannustinvaikutukset alan kirjallisuuden ja tutkimuksen valossa. Kassavirtavero, ACE-vero ja kypsien yritysten jaetulle voitolla lankeava vero tunnetaan investointipäätösten suhteen neutraaliksi. Vähemmälle huomiolle on kuitenkin...

The data were collected via a web-based survey tool in the autumn of 2006. The study takes into consideration the viewpoint of VC investors as it focuses on Finnish VC companies (private sector VCs), public sector VC organisations and informal investors (business angels). An effort was made to...

The Ministry of Finance commissioned a report from Etlatieto Ltd on maritime operating conditions, competitiveness and the adaptability of this sector. The competitiveness of cargo ship has significantly improved when mixed-nationality crews were allowed and the Tonnage Tax Act went into force....