2. Unanticipated inflation, taxation and the return to capital 

Vesa Kanniainen. UNANTICIPATED INFLATION, TAXATION AND THE RETURN TO CAPITAL. Raportteja ja artikkeleita 2. ISBN 051-9083-02-2. ISSN 0357-7384. The paper addresses some of the redistributional effects of unanticipated inflation among bondholders and stockholders in an unindexed tax system.