Viitteet 1-5 / 5
Revenue-maximizing top earned income tax rate in the presence of income-shifting
(Nordic Tax Research Council, 2017)
We provide an analysis of the revenue-maximizing top earned income tax rate for a country with one of the highest levels of earnings taxation in the world, Finland, and compare it to the current level of taxation. We account ...
Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland
The elasticity of taxable income (ETI) is a key parameter in income tax analysis both in terms of efficiency and tax revenue. This paper uses Finnish data to analyze the ETI. I use changes in flat municipal income tax rates ...
Discrete Labor Supply: Empirical Evidence and Implications
(Valtion taloudellinen tutkimuskeskus, 2020-05-25)
We provide novel evidence of discrete labor supply responses to tax incentives and study the broader implications of discrete rather than continuous labor supply. We utilize an income notch and a reform that shifted the ...
Discrete earnings responses to tax incentives: Empirical evidence and implications
(Palkansaajien tutkimuslaitosLabour Institute for Economic Research, 2019-01-17)
Tässä tutkimuksessa tutkitaan diskreettien valintajoukkojen vaikutusta palkansaajien työn tarjonnan reagoimiseen tuloveroihin. Artikkelin empiirisessä osiossa hyödynnetään opintotuen tulorajojen aiheuttamaa tuloveroissa ...
Discrete Labor Supply: Quasi-Experimental Evidence and Implications
(Tampereen yliopisto, 2023-04-19)
We provide quasi-experimental evidence of discrete labor supply. We utilize a novel institutional setting where a reform shifted an income notch to a higher income level, and compare earnings distributions of treated and ...