"Ylä-Liedenpohja, Jouko" - Selaus tekijän mukaan Erillisteokset ja sarjajulkaisut

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    • Cost of Capital for Cross-Border Investment: The Role of Marginal and Intra-marginal Profits 

      Kari, Seppo; Ylä-Liedenpohja, Jouko
      Tampere Economic Working Papers Net Series : 34/2004 (Tampereen yliopisto, 2004)
      workingPaper
      We model an investment in a foreign subsidiary, the outside finance to which is injected by its parent company from abroad. Sinn’s (1993) initial “underinvestment” problem due to taxes on repatriated dividends is argued ...

    • Entrepreneur's Choice of Tax Base: Earned or Capital Income 

      Ylä-Liedenpohja, Jouko
      Tampere Economic Working Papers Net Series : 12/2002 (Tampereen yliopisto, 2002)
      workingPaper
      The determination of the entrepreneur’s tax burden in the dual income tax system is studied. The dual system taxes income from capital at a flat rate, but earned income at progressive rates. The media view claims the ...

    • Fiscal consequences of greater openness: from tax avoidance and tax arbitrage to revenue growth 

      Ylä-Liedenpohja, Jouko
      Tampere Economic Working Papers Net Series : 64/2008 (2008)
      workingPaper
      Revenue from corporation tax and taxes on capital income, net of revenue loss from deductibility of interest, as a percentage of the GDP has tripled in Finland over the past two decades. This is argued to result from greater ...

    • Prevention of an Entrepreneur's Income Shifting in a Nordic Dual Tax 

      Ylä-Liedenpohja, Jouko
      Tampere Economic Working Papers Net Series : 62/2007 (2007)
      workingPaper
      Nordic dual taxes earned income at a progressive rate schedule while income from capital at a proportional rate. In the Finnish system transformation of taxable income from labour to income from capital is prevented by ...

    • Taxation of Income from Labour and Capital in Finland - Towards Greater or Lesser Equality? 

      Ylä-Liedenpohja, Jouko
      Tampere Economic Working Papers Net Series : 63/2008 (2008)
      workingPaper
      The structure and reforms of the direct tax system over the last two decades is summarized, emphasizing the tax base broadening implemented with dual income taxation and contrasting it to the tax system of the 1980’s. ...