Authors
Reijo Knuutinen
Turku School of Economics at the University of Turku, Turku, Finland
Matleena Pietiläinen
Jyväskylä School of Business and Economics at the University of Jyväskylä, Jyväskylän yliopisto, Finland
© 2017 Reijo Knuutinen, Matleena Pietiläinen, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.