Kari, Seppo; Harju, Jarkko - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2011
We explore how a firm-level tax on redistributed foreign profits affects the choices of a multinational enterprise (MNE) using evidence from a recent tax reform in Finland. The so-called equalization tax (EQT) used to be a regular element of European imputation systems, designed to ensure that...