Details about Seppo Kari

Access statistics for papers by Seppo Kari.

Last updated 2025-01-07. Update your information in the RePEc Author Service.

Short-id: pka313

Working Papers

2023

1. Finnish Companies in the Vortex of International Tax Reforms
   ETLA Reports, The Research Institute of the Finnish Economy
2. The Devil Is in the Details – Finnish Companies in the Vortex of International Tax Reforms
   ETLA Brief, The Research Institute of the Finnish Economy

2019

3. 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)

2018

4. 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 View citations (6)
5. Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)
   EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (3)
   Also in Working Papers, VATT Institute for Economic Research (2018) View citations (3)

2017

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

2016

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

2015

8. Corporate tax in an international environment - Problems and possible remedies
   Working Papers, VATT Institute for Economic Research View citations (2)
   See also Journal Article Corporate tax in an international environment – Problems and possible remedies, Nordic Tax Journal, Sciendo (2015) View citations (2) (2015)
9. Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform
   CESifo Working Paper Series, CESifo
   Also in Working Papers, VATT Institute for Economic Research (2011) View citations (2)
   See also Journal Article Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform, CESifo Economic Studies, CESifo Group (2017) View citations (1) (2017)

2012

10. Non-linear dividend tax and dynamics of the firm
    Working Papers, VATT Institute for Economic Research
    See also Journal Article Nonlinear Dividend Tax and the Dynamics of the Firm, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2015) View citations (1) (2015)

2009

11. The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment
    CESifo Working Paper Series, CESifo View citations (12)
    Also in Working Papers, VATT Institute for Economic Research (2009) View citations (6)
    Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE (2009) View citations (2)

2008

12. Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005
    CESifo Working Paper Series, CESifo View citations (13)
    Also in Discussion Papers, VATT Institute for Economic Research (2008) View citations (21)
    See also Journal Article Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005*, Fiscal Studies, Institute for Fiscal Studies (2008) View citations (22) (2008)

2007

13. 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
14. Nordic Dual Income Taxation of Entrepreneurs
    Discussion Papers, VATT Institute for Economic Research View citations (14)
    Also in CESifo Working Paper Series, CESifo (2005) View citations (11)
    See also Journal Article Nordic dual income taxation of entrepreneurs, International Tax and Public Finance, Springer (2007) View citations (15) (2007)
15. Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax
    Discussion Papers, VATT Institute for Economic Research View citations (5)
    See also Journal Article Tax treatment of dividends and capital gains and the dividend decision under dual income tax, International Tax and Public Finance, Springer (2007) View citations (5) (2007)

2006

16. Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform
    Discussion Papers, VATT Institute for Economic Research View citations (5)
    See also Journal Article Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform, Finnish Economic Papers, Finnish Economic Association (2006) View citations (4) (2006)

2005

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

2004

19. Cost of Capital for Cross-Border Investment: The Role of Marginal and Intra-marginal Profits
    Working Papers, Tampere University, Faculty of Management and Business, Economics
20. Effects of Equalization Tax on Multinational Investments and Transfer Pricing
    Discussion Papers, VATT Institute for Economic Research View citations (1)
    See also Journal Article Effects of an Equalization Tax on Multinational Investments and Transfer Pricing, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2005) View citations (4) (2005)

2003

21. Taxation and Valuation of International Real Investments
    CESifo Working Paper Series, CESifo View citations (4)

2002

22. Classical Corporation Tax as a Global Means of Tax Harmonization
    Discussion Papers, VATT Institute for Economic Research View citations (4)
    Also in CESifo Working Paper Series, CESifo (2002) View citations (4)

1999

23. Dynamic Behaviour of the Firm Under Dual Income Taxation
    Research Reports, VATT Institute for Economic Research View citations (21)

Journal Articles

2017

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

2015

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

2008

4. Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005*
   Fiscal Studies, 2008, 29, (2), 167-196 View citations (22)
   See also Working Paper Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005, CESifo Working Paper Series (2008) View citations (13) (2008)

2007

5. Nordic dual income taxation of entrepreneurs
   International Tax and Public Finance, 2007, 14, (4), 407-426 View citations (15)
   See also Working Paper Nordic Dual Income Taxation of Entrepreneurs, Discussion Papers (2007) View citations (14) (2007)
6. 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 View citations (5)
   See also Working Paper Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax, Discussion Papers (2007) View citations (5) (2007)

2006

7. Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform
   Finnish Economic Papers, 2006, 19, (2), 41-47 View citations (4)
   See also Working Paper Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform, Discussion Papers (2006) View citations (5) (2006)

2005

8. Effects of an Equalization Tax on Multinational Investments and Transfer Pricing
   FinanzArchiv: Public Finance Analysis, 2005, 61, (1), 45-61 View citations (4)
   See also Working Paper Effects of Equalization Tax on Multinational Investments and Transfer Pricing, Discussion Papers (2004) View citations (1) (2004)

2004

9. Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven
   Baltic Journal of Economics, 2004, 5, (1), 28-43
   See also Working Paper Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven, Discussion Papers (2005) View citations (2) (2005)