Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns
Vanhala, Mikko, and Viertola, Marika. 2025. "Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns." VATT Working Papers 174.
Research
Working papers
Transfer (mis)pricing of multinational enterprises: evidence from Finland
Viertola, Marika. 2024. "Transfer (mis)pricing of multinational enterprises: evidence from Finland." VATT Working Papers 162.
Profit shifting of multinational enterprises: evidence from the Nordics
Viertola, Marika. 2023. "Profit shifting of multinational enterprises: evidence from the Nordics." FIT Working Paper 18.
Policy research
Global minimum tax and tax incentives
Kari, Seppo, and Viertola, Marika. 2024. "Global minimum tax and tax incentives." VATT Mimeo 72.
GloBE minimum tax: effects on investment and tax competition in low-tax countries
Kari, Seppo, and Viertola, Marika. 2023. "GloBE minimum tax: effects on investment and tax competition in low-tax countries." VATT Mimeo 71.
Suomalaiset yritykset kansainvälisten veroreformien pyörteissä
Ropponen, Olli, Viertola, Marika, Seppo, Kari, ja Valkonen, Tarmo. 2023. "Suomalaiset yritykset kansainvälisten veroreformien pyörteissä." ETLA Raportti 138.