5
H index
4
i10 index
98
Citations
Government of Finland | 5 H index 4 i10 index 98 Citations RESEARCH PRODUCTION: 10 Articles 30 Papers RESEARCH ACTIVITY:
MORE DETAILS IN: ABOUT THIS REPORT:
|
Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Seppo Juhani Kari. | Is cited by: | Cites to: |
| Journals with more than one article published | # docs |
|---|---|
| Nordic Tax Journal | 2 |
| International Tax and Public Finance | 2 |
| FinanzArchiv: Public Finance Analysis | 2 |
| Working Papers Series with more than one paper published | # docs |
|---|---|
| Discussion Papers / VATT Institute for Economic Research | 8 |
| CESifo Working Paper Series / CESifo | 7 |
| Working Papers / VATT Institute for Economic Research | 7 |
| Year | Title of citing document |
|---|---|
| 2025 | Firm-level responses to a canceled dividend tax increase. (2025). Selin, Håkan ; Holmberg, Johan. In: Working Paper Series. RePEc:hhs:ifauwp:2025_003. Full description at Econpapers || Download paper |
| 2025 | Tax planning and investment responses to dividend taxation. (2025). Koivisto, Aliisa. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:2:d:10.1007_s10797-024-09837-w. Full description at Econpapers || Download paper |
| 2024 | Impact of the ATAD Directive on corporate tax revenues in the EU. (2024). Muzaeva, Petimat. In: Český finanční a účetní časopis. RePEc:prg:jnlcfu:v:2024:y:2024:i:1:id:586:p:35-46. Full description at Econpapers || Download paper |
| 2024 | Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax. (2024). Ropponen, Olli. In: Nordic Tax Journal. RePEc:vrs:notajo:v:2024:y:2024:i:s1:p:25-43:n:1003. Full description at Econpapers || Download paper |
| 2024 | Where to locate tax employees? The role of tax complexity and tax risk implications. (2024). Koch, Reinald ; Giese, Henning ; Sureth, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:300270. Full description at Econpapers || Download paper |
| Year | Title | Type | Cited |
|---|---|---|---|
| 2004 | Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven In: Baltic Journal of Economics. [Full Text][Citation analysis] | article | 2 |
| 2005 | Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven.(2005) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | paper | |
| 2003 | Taxation and Valuation of International Real Investments In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 3 |
| 2005 | The Start-Up and Growth Stages in Enterprise Formation: The “New View” of Dividend Taxation Reconsidered In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 3 |
| 2005 | Nordic Dual Income Taxation of Entrepreneurs In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 16 |
| 2007 | Nordic Dual Income Taxation of Entrepreneurs.(2007) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 16 | paper | |
| 2007 | Nordic dual income taxation of entrepreneurs.(2007) In: International Tax and Public Finance. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 16 | article | |
| 2008 | Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005 In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 21 |
| 2008 | Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005.(2008) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 21 | paper | |
| 2008 | Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005*.(2008) In: Fiscal Studies. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 21 | article | |
| 2009 | The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 15 |
| 2009 | The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment.(2009) In: Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 15 | paper | |
| 2009 | The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural experiment.(2009) In: Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 15 | paper | |
| 2015 | Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 2 |
| 2011 | Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform.(2011) In: Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | paper | |
| 2017 | Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform.(2017) In: CESifo Economic Studies. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | article | |
| 2002 | Classical Corporation Tax as a Global Means of Tax Harmonization In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 3 |
| 2002 | Classical Corporation Tax as a Global Means of Tax Harmonization.(2002) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 3 | paper | |
| 2018 | Dissecting the EU’s Recent Anti-Tax Avoidance Measures: Merits and Problems In: EconPol Policy Reports. [Full Text][Citation analysis] | paper | 8 |
| 2018 | Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI) In: EconPol Working Paper. [Full Text][Citation analysis] | paper | 2 |
| 2018 | Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI).(2018) In: Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | paper | |
| 2006 | Investment Incentives in Closely Held Corporations and Finlands 2005 Tax Reform In: Finnish Economic Papers. [Full Text][Citation analysis] | article | 4 |
| 2006 | Investment Incentives in Closely Held Corporations and Finlands 2005 Tax Reform.(2006) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | paper | |
| 2004 | Effects of Equalization Tax on Multinational Investments and Transfer Pricing In: Discussion Papers. [Full Text][Citation analysis] | paper | 1 |
| 2005 | Effects of an Equalization Tax on Multinational Investments and Transfer Pricing.(2005) In: FinanzArchiv: Public Finance Analysis. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 1 | article | |
| 2007 | Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax In: Discussion Papers. [Full Text][Citation analysis] | paper | 2 |
| 2007 | Tax treatment of dividends and capital gains and the dividend decision under dual income tax.(2007) In: International Tax and Public Finance. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | article | |
| 2007 | Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005 (Updated version VATT Discussion papers 447) In: Discussion Papers. [Full Text][Citation analysis] | paper | 0 |
| 1999 | Dynamic Behaviour of the Firm Under Dual Income Taxation In: Research Reports. [Full Text][Citation analysis] | paper | 11 |
| 2012 | Non-linear dividend tax and dynamics of the firm In: Working Papers. [Full Text][Citation analysis] | paper | 2 |
| 2015 | Nonlinear Dividend Tax and the Dynamics of the Firm.(2015) In: FinanzArchiv: Public Finance Analysis. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | article | |
| 2015 | Corporate tax in an international environment - Problems and possible remedies In: Working Papers. [Full Text][Citation analysis] | paper | 2 |
| 2015 | Corporate tax in an international environment – Problems and possible remedies.(2015) In: Nordic Tax Journal. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | article | |
| 2016 | A Note on the Effects of Income-Splitting under Dual Income Tax In: Working Papers. [Full Text][Citation analysis] | paper | 1 |
| 2017 | The effects of tax-deductible reserves on investment incentives In: Working Papers. [Full Text][Citation analysis] | paper | 0 |
| 2023 | The Devil Is in the Details – Finnish Companies in the Vortex of International Tax Reforms In: ETLA Brief. [Full Text][Citation analysis] | paper | 0 |
| 2023 | Finnish Companies in the Vortex of International Tax Reforms In: ETLA Reports. [Full Text][Citation analysis] | paper | 0 |
| 2004 | Cost of Capital for Cross-Border Investment: The Role of Marginal and Intra-marginal Profits In: Working Papers. [Full Text][Citation analysis] | paper | 0 |
| 2019 | Combatting debt bias in South African firms: The case for an allowance for corporate equity In: WIDER Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
| 2024 | Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax In: Nordic Tax Journal. [Full Text][Citation analysis] | article | 0 |
CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated December, 22 2025. Contact: CitEc Team