Business taxation and regulation
We do research on business taxation, innovation policy, industrial policy and the impact of globalization on the structure of the Finnish economy.
Our business taxation research projects focus on the impact of implemented or potential tax changes on the behaviour of firms and entrepreneurs. In our industrial policy research, we particularly look at the effectiveness of research and development subsidies. As regards the international economy, we study the impact of economic integration and the growth in trade on the Finnish economy and labour market.
Current research topics include:
- value-added taxation
- dividend taxation
- mechanisms of the shadow economy and tax planning questions
- network effects in labour market, education and innovation activities
- effects of business subsidies on firms' global competitiveness
- worker-level labour market effects of economic integration and the growth in trade in Finland
We have gathered the essential findings from our studies on international corporate taxation on one page.
- Pilot plan to help sole entrepreneurs with recruitment
19.1.2021 Press release
- Three decades of research: International corporate taxation
- Overhaul of international corporate taxation: A Finnish perspective
- Lower corporate tax rate did not increase investments by small firms
6.3.2020 Press release
- Academic prestige abroad, trusted at home – international evaluation of the VATT Institute for Economic Research completed
14.2.2020 Press release