Haku
Viitteet 11-16 / 16
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 ...
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 ...
Revisiting the effects of housing transfer taxes
(Elsevier, 2021)
Housing transfer taxes are fiscally important in many countries despite evidence of substantial welfare costs. We argue that the welfare costs are larger than previously thought because previous studies ignore spillovers ...
Kotitalousvähennyksen vaikutukset kotitalouspalvelujen kulutukseen, työllisyyteen ja harmaaseen talouteen
(Valtion taloudellinen tutkimuskeskus, 2021-01-25)
Tämä muistio kokoaa yhteen keskeisimmät tulokset laajemmasta englanninkielisestä raportista Valtioneuvoston kanslialle (Harju ym. 2021), jossa tutkitaan kotitalousvähennyksen vaikutuksia kotitalouspalvelujen kulutukseen ...
Promoting education under distortionary taxation: equality of opportunity versus welfarism
(Springer, 2022)
A common claim in the policy discourse is that a government wishing to achieve equality of opportunity should use public provision of education for equalisation of opportunities rather than income taxation, which only ...
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 ...