Heterogeneity in effective tax rate trends: evidence from Finnish corporate tax returns
Vanhala, M., and Viertola, M. (2026), "Heterogeneity in effective tax rate trends: evidence from Finnish corporate tax returns." Nordic Tax Journal.
Research
Peer-reviewed articles
Exploring heterogeneity and asymmetries in transfer pricing: evidence from Finland
Viertola, M. (2026), "Exploring heterogeneity and asymmetries in transfer pricing: evidence from Finland." International Tax and Public Finance.
Working papers
Profit shifting of multinational enterprises: evidence from the Nordics
Viertola, M. (2023), "Profit shifting of multinational enterprises: evidence from the Nordics." FIT Working Paper 18.
Policy research
Yritysverotuksen vaikutukset monikansallisten yritysten toimintaan
Viertola, M. (2025), "Yritysverotuksen vaikutukset monikansallisten yritysten toimintaan.", Kansantaloudellinen aikakauskirja 121(4).
Global minimum tax and the proposed green tax credit
Kari, S., and Viertola, M. (2024), "Global minimum tax and the proposed green tax credit." VATT Mimeo 74.
Global minimum tax and tax incentives
Kari, S., and Viertola, M. (2024), "Global minimum tax and tax incentives." VATT Mimeo 72.
GloBE minimum tax: effects on investment and tax competition in low-tax countries
Kari, S., and Viertola, M. (2023), "GloBE minimum tax: effects on investment and tax competition in low-tax countries." VATT Mimeo 71.
Suomalaiset yritykset kansainvälisten veroreformien pyörteissä
Ropponen, O., Viertola, M., Kari, S., ja Valkonen, T. (2023), "Suomalaiset yritykset kansainvälisten veroreformien pyörteissä." ETLA Raportti 138.