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How tax policies create unexpected results when interest rates are low: A case study of Finnish housing company debt and private investor return1

Nordic Tax Journal
Volume 2022 (2022): Issue 1 (December 2022)
By:
Open Access
|Jul 2022

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DOI: https://doi.org/10.2478/ntaxj-2021-0007 | Journal eISSN: 2246-1809
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Language: English
Page range: 45 - 57
Submitted on: Feb 10, 2021
Accepted on: Nov 8, 2021
Published on: Jul 13, 2022
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year
Keywords:
limited liability housing company,
tax advantage,
inflation,
interests
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2022 Eelis Paukku, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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