Seppo Juhani Kari

Government of the Republic of Finland - VATT Institute for Economic Research

Arkadiankatu 7

P.O Box 1279

Helsinki, FIN-00531

Finland

SCHOLARLY PAPERS

8

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CROSSREF CITATIONS

18

Scholarly Papers (8)

1.

Classical Corporation Tax as a Global Means of Tax Harmonization

CESifo Working Paper Series No. 665; EFA 2002 Berlin Meetings Presented Paper
Number of pages: 26 Posted: 28 Feb 2002
Seppo Juhani Kari and Jouko Ylä-Liedenpohja
Government of the Republic of Finland - VATT Institute for Economic Research and Tampere University - Department of Economics
Downloads 751 (32,769)

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2.

The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment

CESifo Working Paper Series No. 2756
Number of pages: 41 Posted: 23 Aug 2009
Seppo Juhani Kari, Hanna Karikallio and Jukka Pirttila
Government of the Republic of Finland - VATT Institute for Economic Research, Pellervo Economic Research Institute, Helsinki and United Nations - World Institute for Development Economics Research (UNU/WIDER)
Downloads 234 (131,898)

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corporate income taxation, dividends, investment, tax reform

3.

The Start-Up and Growth Stages in Enterprise Formation: The 'New View' of Dividend Taxation Reconsidered

CESifo Working Paper No. 1476
Number of pages: 29 Posted: 19 Jul 2005
Vesa Kanniainen, Seppo Juhani Kari and Jouko Ylä-Liedenpohja
University of Helsinki - Department of Political and Economic Studies, Government of the Republic of Finland - VATT Institute for Economic Research and Tampere University - Department of Economics
Downloads 230 (134,122)

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taxation of start-up enterprises

4.

Taxation and Valuation of International Real Investments

CESifo Working Paper Series No. 1013
Number of pages: 29 Posted: 24 Aug 2003
Seppo Juhani Kari and Jouko Ylä-Liedenpohja
Government of the Republic of Finland - VATT Institute for Economic Research and Tampere University - Department of Economics
Downloads 129 (222,748)

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multinational taxation, equalization tax, profit valuation

5.

Nordic Dual Income Taxation of Entrepreneurs

CESifo Working Paper Series No. 1623
Number of pages: 32 Posted: 13 Jan 2006
Vesa Kanniainen, Seppo Juhani Kari and Jouko Ylä-Liedenpohja
University of Helsinki - Department of Political and Economic Studies, Government of the Republic of Finland - VATT Institute for Economic Research and Tampere University - Department of Economics
Downloads 105 (258,752)

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dual income taxation, enterprise taxes

6.

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

CESifo Working Paper Series No. 2201
Number of pages: 38 Posted: 30 Jan 2008
Seppo Juhani Kari, Hanna Karikallio and Jukka Pirttila
Government of the Republic of Finland - VATT Institute for Economic Research, Pellervo Economic Research Institute, Helsinki and United Nations - World Institute for Development Economics Research (UNU/WIDER)
Downloads 79 (310,153)

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corporate income taxation, dividends, tax reform, anticipation effects

7.

Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform

CESifo Working Paper Series No. 5606
Number of pages: 35 Posted: 21 Dec 2015
Jarkko Harju and Seppo Juhani Kari
Government of the Republic of Finland - VATT Institute for Economic Research and Government of the Republic of Finland - VATT Institute for Economic Research
Downloads 34 (453,337)

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taxation, multinational firms, firm behavior

8.

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

Fiscal Studies; 29(2):167-196. (2008) DOI: 10.1111/j.1475-5890.2008.00072.x
Posted: 06 Sep 2014
Jukka Pirttila, Seppo Juhani Kari and Hanna Karikallio
United Nations - World Institute for Development Economics Research (UNU/WIDER), Government of the Republic of Finland - VATT Institute for Economic Research and Pellervo Economic Research Institute, Helsinki

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