Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns
By: Mikko Vanhala and Marika Viertola
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DOI: https://doi.org/10.2478/ntaxj-2025-0002 | Journal eISSN: 2246-1809
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
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© 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.