TY - GEN TY - GEN T1 - Anticipating tax changes : evidence from the Finnish corporate income tax reform of 2005 T2 - VATT-keskustelualoitteita A1 - Kari, Seppo, 1957- A2 - Karikallio, Hanna, 1979- A2 - Pirttilä, Jukka, 1970- LA - eng PP - Helsinki PB - Government Institute for Economic Research YR - 2008 UL - https://kansalliskirjasto.finna.fi/Record/fikka.4080219 AB - Tiivistelmä suomeksi. NO - This is substantially revised version of an earlier paper published in VATT Discussion Papers Series (No. 426). SN - 978-951-561-779-8 nidottu KW - yritysverotus KW - osingot KW - verouudistus KW - verotus ER -