Uudistunut kasvitieteellinen suotyyppiopas

Kirja-arvosteluKirja: Seppo Eurola, Antti Huttunen, Eero Kaakinen, Kari Kukko-oja, Veli Saari & Veikko Salonen 2015. Sata suotyyppiä. Opas Suomen suokasvillisuuden tuntemiseen. Thule-instituutti, Oulangan tutkimusasema, Oulun yliopisto. Juvenes Print – Oulu. 112 s. ISBN: 978-952-62-0891-6201

Tutkimuksen keskiössä oppiva aikuinen

Adult learning in a cultural context. Adult and continuing education research in Finland, toim. Antti Kauppi, Seppo Kontiainen, Kari E. Nurmi, Jukka Tuomisto ja Tapio Vaherva, Helsinki (1995

Viron historian laadukas, kattava perusteos

Kirja-arvostelu: Seppo Zetterberg: Viron historia. SKS 2007

Classical Corporation Tax as a Global Means of Tax Harmonization

Classical corporation tax entails double taxation of corporate income. The alternative practice to impute corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, effectively to convert the imputation system back to a classical corporation tax. It also requires complex rules for exempting flow-through dividends from equalization tax to avoid the cumulation of corporation tax internationally. In contrast, classical corporation tax maintains its simplicity and can be designed so as to be neutral in respect of the financing and dividend decisions of multinationals, by adopting double taxation of interest income. Broad tax bases, flat-rate taxes on personal income from capital, and low statutory tax rates are advocated as general policy.

Yhteiskunnallisen työn ja diakonian historian saumakohtia

Puheenvuoro Kari Latvuksen eläkkeellelähtöseminaarissa 17.2.2023.

Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005

Using register-based panel data covering all Finnish firms in 1999-2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and corporate income tax reform of 2005 creates a useful opportunity to measure this behaviour, since it involves exogenous variation in the tax treatment of different types of firms. The estimation results reveal that those firms that anticipated a dividend tax hike increased their dividend payouts by 10-50 per cent. This increase was not accompanied by a reduction in investment activities, but rather was associated with increased indebtedness in non-listed firms. The results also suggest that the timing of dividend distributions probably offsets much of the potential for increased dividend tax revenue following the reform.corporate income taxation, dividends, tax reform, anticipation effects

Tax Competition as a Challenge to the Governance of Global Economy

The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge - by international cooperation or by national rules, by tax harmonisation or by tax competition? In this paper we approach the question as a matter of global governance. Tax competition is seen both as a means and as an object of global governance. Our conclusion is that there is no universal answer to the question: competition or harmonisation? Attempts to govern the processes of global economy on a national level may easily lead to tax competition. On the other hand, at least at the supranational level, i.e. at regional or global level, the goals and mechanisms of governance seem to emphasise harmonisation. Nowadays especially the OECD has become an important actor or forum for cooperation in taxation. It has succeeded in many ways in preventing and reducing harmful tax competition. The soft law mechanisms developed by the OECD have often been converted into the hard law mechanisms on national level. The governance activities have been based on both soft law and hard law mechanisms

Taxation and Valuation of International Real Investments

The study analyses the incentives for multinationals caused by linking different national tax systems. The dividend tax capitalization hypothesis is extended to include taxes during the repatriation and onward distribution (as equalization tax) to derive the relevant cost of capital formulae for each source of finance. No clear tax advantage of using debt from the parent to the foreign subsidiary is found. Tax conditions are derived for finance companies in third countries used by multinationals to park and rotate profits such as realization gains from trade sales of their subsidiaries. The same tools are applied to analyse corporate inversions.multinational taxation, equalization tax, profit valuation