On 11 January 2016, the Finnish government published a study on corporate taxation, investment, and productivity. The objective of the study was to analyze the problems of Finnish corporate and capital income taxation, and the options for developing the system from the point of view of investments, productivity, and economic growth. An English release on the report summarizes the current issues identified and possible solutions. According to the study, the current corporate tax regime favors debt as a way of financing investments, increases the required return on equity on self-financed investments, and distorts the allocation of investments by favoring massive...