Haku
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Työn tarjonnan mallintaminen osana talouspolitiikan arviointiaModellering av arbetsutbudet som en del av bedömningen av den ekonomiska politikens konsekvenserModeling labor supply as part of economic policy evaluations
(Valtioneuvoston kanslia, 2018-11-28)
Tässä raportissa käsittelemme työn tarjonnan mallintamista rakenteellisen diskreetin valinnan mallin avulla. Käymme läpi mallin estimointiin liittyviä haasteita ja raportoimme mallin avulla saatuja alustavia tuloksia ...
How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers
(Valtion taloudellinen tutkimuskeskus, 2017-04-28)
We study the responsiveness of small and medium-sized firms to corporate income taxes using population-wide administrative data from South Africa. We find sizable bunching of firms at the corporate income thresholds where ...
Does Mandating Social Insurance Affect Entrepreneurial Activity?
(Valtion taloudellinen tutkimuskeskus, 2019-06-18)
This paper estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland. We find that relaxing the social insurance mandate leads entrepreneurs to ...
Does Household Tax Credit Increase Demand and Employment in the Service Sector?
(Prime Minister’s Office, 2021-01-25)
This report studies the effects of household tax credit (HTC). We use data from the Tax Authorities in Finland and Sweden. These data are firm-level monthly value added tax reports, annual income tax filings and individual-level ...
Studying fuel and car tax policies using microdata: evidence from Finland, Sweden and Norway
(Valtioneuvoston kansliaPrime Minister's Office, 2018-12-17)
This report examines fuel and car tax policies using microdata for Finland, Sweden and Norway. In terms of fuel taxes, we analyze the degree of heterogeneity in diesel tax pass-through in Finland and the distributional ...
Gynnas småföretag av sänkt bolagsskatt?
(SNS, 2022-02-17)
Företag och entreprenörer spelar en viktig roll för att skapa nya arbetstillfällen och innovationer som annars inte skulle ha blivit till, vilket i sin tur leder till ökad välfärd i samhället. Att sänka skatter för företag ...
Missing Miles: Evasion Responses to Car Taxes
(Valtion taloudellinen tutkimuskeskus, 2019-10-03)
We study a tax evasion response to car taxes in Finland, where used car importers overstate the mileage to reduce tax liability. First, we develop a tax evasion measure by comparing reported mileage upon import with ...
The Effects of Corporate Taxes on Small Firms
(Valtion taloudellinen tutkimuskeskus, 2020-03-06)
We study the impact of corporate taxes on firm-level investments, total output and input usage by exploiting a 4.5 percentage-point corporate tax rate cut in Finland in 2014. We use detailed administrative data and a ...
Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance
(Tampereen yliopisto, 2023-12-20)
Using detailed full-population data from Finland, we provide evidence on selection into entrepreneurship and the dynamic implications of establishing a new business. Individuals at the very top of the personal income ...
Do household tax credits increase consumption? The role of demand elasticity and the extent of demand
(Tampereen yliopisto, 2023-03-30)
This paper studies the effects of household tax credit (HTC) on service demand and tax evasion. HTC is a tax credit for consumers to reclaim a share of the labor costs of home improvement services, such as renovation and ...