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Details about Seppo Kari

E-mail:
Workplace:Valtion taloudellinen tutkimuskeskus (VATT) (VATT Institute of Economic Research), Government of Finland, (more information at EDIRC)

Access statistics for papers by Seppo Kari.

Last updated 2019-09-26. Update your information in the RePEc Author Service.

Short-id: pka313


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Working Papers

2019

  1. Combatting debt bias in South African firms: The case for an allowance for corporate equity
    WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) Downloads

2018

  1. Dissecting the EU’s Recent Anti-Tax Avoidance Measures: Merits and Problems
    EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich Downloads
  2. Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)
    Working Papers, VATT Institute for Economic Research Downloads View citations (1)
    Also in EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2018) Downloads View citations (1)

2017

  1. The effects of tax-deductible reserves on investment incentives
    Working Papers, VATT Institute for Economic Research Downloads

2016

  1. A Note on the Effects of Income-Splitting under Dual Income Tax
    Working Papers, VATT Institute for Economic Research Downloads View citations (1)

2015

  1. Corporate tax in an international environment - Problems and possible remedies
    Working Papers, VATT Institute for Economic Research Downloads View citations (1)
    See also Journal Article in Nordic Tax Journal (2015)
  2. Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform
    CESifo Working Paper Series, CESifo Group Munich Downloads
    Also in Working Papers, VATT Institute for Economic Research (2011) Downloads View citations (2)

    See also Journal Article in CESifo Economic Studies (2017)

2012

  1. Non-linear dividend tax and dynamics of the firm
    Working Papers, VATT Institute for Economic Research Downloads
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2015)

2009

  1. The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (12)
    Also in Working Papers, VATT Institute for Economic Research (2009) Downloads View citations (5)

2008

  1. Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (10)
    Also in Discussion Papers, VATT Institute for Economic Research (2008) Downloads View citations (18)

    See also Journal Article in Fiscal Studies (2008)

2007

  1. Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 (Updated version VATT Discussion papers 447)
    Discussion Papers, VATT Institute for Economic Research Downloads
  2. Nordic Dual Income Taxation of Entrepreneurs
    Discussion Papers, VATT Institute for Economic Research Downloads View citations (6)
    Also in CESifo Working Paper Series, CESifo Group Munich (2005) Downloads View citations (10)

    See also Journal Article in International Tax and Public Finance (2007)
  3. Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax
    Discussion Papers, VATT Institute for Economic Research Downloads View citations (3)
    See also Journal Article in International Tax and Public Finance (2007)

2006

  1. Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform
    Discussion Papers, VATT Institute for Economic Research Downloads View citations (3)
    See also Journal Article in Finnish Economic Papers (2006)

2005

  1. Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven
    Discussion Papers, VATT Institute for Economic Research Downloads View citations (2)
    See also Journal Article in Baltic Journal of Economics (2004)
  2. The Start-Up and Growth Stages in Enterprise Formation: The “New View” of Dividend Taxation Reconsidered
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (4)

2004

  1. Cost of Capital for Cross-Border Investment: The Role of Marginal and Intra-marginal Profits
    Working Papers, Tampere University, School of Management and Business, Economics Downloads
  2. Effects of Equalization Tax on Multinational Investments and Transfer Pricing
    Discussion Papers, VATT Institute for Economic Research Downloads View citations (1)
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2005)

2003

  1. Taxation and Valuation of International Real Investments
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (3)

2002

  1. Classical Corporation Tax as a Global Means of Tax Harmonization
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (2)
    Also in Discussion Papers, VATT Institute for Economic Research (2002) Downloads View citations (3)

1999

  1. Dynamic Behaviour of the Firm Under Dual Income Taxation
    Research Reports, VATT Institute for Economic Research Downloads View citations (18)

Journal Articles

2017

  1. Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform
    CESifo Economic Studies, 2017, 63, (1), 45-77 Downloads
    See also Working Paper (2015)

2015

  1. Corporate tax in an international environment – Problems and possible remedies
    Nordic Tax Journal, 2015, 2015, (1), 1-16 Downloads View citations (1)
    See also Working Paper (2015)
  2. Nonlinear Dividend Tax and the Dynamics of the Firm
    FinanzArchiv: Public Finance Analysis, 2015, 71, (2), 153-177 Downloads
    See also Working Paper (2012)

2008

  1. Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005*
    Fiscal Studies, 2008, 29, (2), 167-196 Downloads View citations (14)
    See also Working Paper (2008)

2007

  1. Nordic dual income taxation of entrepreneurs
    International Tax and Public Finance, 2007, 14, (4), 407-426 Downloads View citations (6)
    See also Working Paper (2007)
  2. Tax treatment of dividends and capital gains and the dividend decision under dual income tax
    International Tax and Public Finance, 2007, 14, (4), 427-456 Downloads View citations (2)
    See also Working Paper (2007)

2006

  1. Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform
    Finnish Economic Papers, 2006, 19, (2), 41-47 Downloads View citations (1)
    See also Working Paper (2006)

2005

  1. Effects of an Equalization Tax on Multinational Investments and Transfer Pricing
    FinanzArchiv: Public Finance Analysis, 2005, 61, (1), 45-61 Downloads View citations (2)
    See also Working Paper (2004)

2004

  1. Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven
    Baltic Journal of Economics, 2004, 5, (1), 28-43 Downloads
    See also Working Paper (2005)
 
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