taxation

18.11.2025 News and press releases

Tax relief for highly skilled immigrants should be extended to middle-income earners and graded based on length of stay in Finland

ETLA Economic Research proposes expanding tax relief for skilled immigrants to include middle-income experts moving to Finland.

25.10.2024 Latest

The structure of Finland’s tax system for unlisted companies is sound – details deserve further consideration

According to a recent Etla study, the Finnish tax system for unlisted companies needs to be changed in some

01.12.2020 Publications Reports 106

The Size of the Digital Economy in Finland and Its Impact on Taxation

Ali-Yrkkö JyrkiKoski HeliKässi OttoPajarinen MikaValkonen TarmoHokkanen MarjaHyvönen NooraKoivusalo ElinaLaaksonen JarnoLaitinen JuhaNyström Enni

This report sheds light on the size and composition of the digital economy in Finland and its impact on

11.03.2016 Publications Reports 51

A Study on the Finnish R&D Tax Credit of the Years 2013–2014

Kuusi TeroPajarinen MikaRouvinen PetriValkonen Tarmo

In this report, we analyze the Finnish R&D tax incentive scheme of the years 2013 and 2014. Under the

2012 Publications

How foreign companies in Finland differ from Finnish-owned enterprises? (In Finnish with English abstract)

Kaitila Ville

We analyse foreign-owned companies operating in Finland and compare them with domestic non-multinational firms while controlling separately for domestic

2012 Publications

Targets, Models and Policies: A Quantitative Approach to Raising the EU Employment Rate

Alho Kari E.O.

The EU 2020 process has the key headline target of raising the average employment rate in the EU to

21.1.2011 Books Publications

Real Changes in Personal Income Taxation in Finland (in Finnish with English abstract and summary)

Turkkila Juhani

The study seeks to find out whether the real burden of the personal taxation has increased or decreased. In

2009 Publications

Mobility of Corporate Headquarter Functions: A Literature Review

Deschryvere Matthias

This paper reviews the recent literature on the relocation of headquarters (HQs). Overall results show that full and direct

2009 Publications

Tax Incentives as Innovation Policy Tool

Tanayama TanjaYlä-Anttila Pekka

Subsidies to business sector R&D can be given either as R&D tax credits or direct grants. Majority of the

2008 Publications

Ikääntyneiden varallisuus ja sen muuttaminen kulutukseksi

Määttänen NikuValkonen Tarmo

We study the extent to which retired households in Finland could supplement their mandatory pension benefits by releasing their

2008 Publications

Tax/benefit Systems and Growth Potential of the EU

Alho Kari E. O. (ed.)

The EU has ambitious goals in terms of economic performance. The goals are to be reached in combination with

2007 Publications

Should Finland Introduce an R&D Tax Credit? Reflections Based on Norwegian R&D Tax Policy

Møen Jarle

Subsidies to commercial R&D can be given as R&D tax credits or through direct grants. Tax incentives have become

2007 Publications

Vapaaehtoinen eläkesäästäminen tulevaisuudessa

Lassila JukkaMäättänen NikuValkonen Tarmo

We analyze how changes in the mandatory pension system and the increasing life expectancy will affect the need for

2007 Publications

Productivity, Employment and Taxes – A SVAR Analysis of Trade-offs and Impacts

Alho KariNikula Nuutti

The paper considers time series evidence on the relationships, and possible trade-offs, between productivity and employment, and on the

2007 Publications

Tax Incentives in Catalyzing Informal Venture Capital Investments (in Finnish with English abstract and summary)

Maula Markku

Various approaches have been considered in Finland to catalyze new growth oriented innovative companies and to develop the functioning

11.1.2007 Publications

Tax Incentives of R&D

Valkonen Tarmo

2007 Publications

Tax incentives for R&D and firm dynamics (in Finnish with English abstract and summary)

Määttänen NikuMaliranta Mika

We compare different tax incentive schemes for private R&D investments using a numerical model of R&D-investments and firm dynamics.

2006 Publications

The Tax Incentives on Entrepreneurship and Firms (in Finnish with English abstract and summary)

Kanniainen Vesa

The report surveys the incentive effects of taxes on capital and entrepreneurial income in light of the research in

2006 Publications

Productivity, Empoyment and Taxes – Evidence on the Potential Trade-offs and Impacts in the EU

Alho Kari O.E.Nikula Nuutti

The paper considers time series evidence on the relationships, and possible trade-offs, between productivity and employment, and on the

2006 Publications

Verokannustimet innovaatiopolitiikan välineenä – Katsaus verokannustimien käyttöön OECD-maissa

Valkonen Laura

An increasing number of countries support private R&D activity by fiscal incentives in response to the tightening international tax

2006 Publications

T&K:n verokannustimien mahdollisia vaikutuksia suomalaisten yrityskyselyjen valossa

Pajarinen MikaRouvinen PetriYlä-Anttila Pekka

Evaluating the possible consequences of R&D tax incentives before their introduction is challenging, not least because the details of

2004 Publications

On the Political Economy of Housings Tax Status

Eerola EssiMäättänen Niku

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