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Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns Cover

Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns

Nordic Tax Journal
AHEAD OF PRINT
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Open Access
|May 2026
Authors

Authors

Mikko Vanhala

mikko.vanhala@helsinki.fi

University of Helsinki and VATT Institute for Economic Research

Marika Viertola

marika.viertola@vatt.fi

Aalto University, VATT Institute for Economic Research and Finnish Centre of Excellence in Tax Systems Research FIT
DOI: https://doi.org/10.2478/ntaxj-2025-0002 | Journal eISSN: 2246-1809
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Language: English
Submitted on: Jun 9, 2025
Accepted on: Oct 30, 2025
Published on: May 28, 2026
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
effective tax rate,
tax avoidance,
corporate taxation
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

© 2026 Mikko Vanhala, Marika Viertola, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

AHEAD OF PRINT