The Finnish government has published a report from the expert group on business taxation set up by the Ministry of Finance, which was tasked with examining the current level and model of corporate income taxation in Finland from the perspective of competitiveness, economic growth, and productivity. The report makes no proposal for changes in business taxation, finding that the current corporate income tax rate in Finland is competitive, and there is no immediate need to decrease it. However, the report does propose reforms for the taxation of dividends from unlisted companies. The group proposes: Reducing the rate of return used...