Sökning: "Kaisa Vaino"

Hittade 1 uppsats innehållade orden Kaisa Vaino.

  1. 1. Long-Term Effects of Distributed Profit Taxation on Firms: Evidence from Estonia

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Panu Pikkanen; Kaisa Vaino; [2018]
    Nyckelord :Corporate taxation; Leverage; Liquidity; Investment; Dividends; Business and Economics;

    Sammanfattning : The study contributes to a body of research on a specific corporate taxation system, distributed profit taxation, by examining whether the system has affected corporate behavior in the long term and if it has, to what extent. The results partly corroborate previous literature but provide new evidence on the long-term effects of distributed profit taxation. LÄS MER