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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 ...
Combining Part-time Work and Social Benefits: Empirical Evidence from Finland
(Valtion taloudellinen tutkimuskeskus, 2023-11-09)
We use detailed, population-wide data from Finland to provide evidence of the impact of earnings disregard policies on part-time work during unemployment spells, and describe the longer-run trends in combining part-time ...