Haku

In Finland, it is forecasted that mass unemployment will persist for the whole of the 1990s. How can unemployment be brought down and the trend towards long-term unemployment be broken? Are flexibility and structural reforms ...

The study analyses the capital income taxation of foreign-source income, where residence and source criteria are the two well-known tax criteria. The study presents a globally optimal tax rule which equalizes the shadow ...

This paper analyses the effects of imputed rental income from owner-occupied housing and its taxation on income distribution in Finland. Using micro-data from the 2004 Wealth Survey produced by Statistics Finland we find ...

In 2000, revenues from corporate income tax (CIT) in Finland were seven times higher than in 1994. We decompose the aggregate development of CIT revenues in a number of ways in order to establish what aspects of corporate ...

Ensimmäinen VATT-Analyysi käy läpi viime vuosien taloustieteellisen verotutkimuksen viisaudet ja johtopäätökset, joiden nojaan hyvä veropolitiikka rakentuu. Tarkastelemme sitä, miten verotus vaikuttaa kotitalouksien ja ...

This PhD thesis is a collection of studies on Finnish municipal expenditures, revenues and intergovernmental grants. The main purpose of the study was to analyse the municipal expenditure variation between the matching ...

In this paper we evaluate the effects of a regional experiment that reduced payroll taxes by 3-6 percentage points in Northern Finland for three years. We match each firm in the target region with a similar firm in the ...