Haku
Viitteet 1-4 / 4
Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland
(Valtion taloudellinen tutkimuskeskus VATT, 2014-02-11)
This paper uses extensive Finnish panel data from 1995–2007 to analyze the elasticity of taxable income (ETI). I use individual changes in flat municipal income tax rates as an instrument for the overall changes in marginal ...
Literature review of the dynamic effects of corporate income taxation
(Valtion taloudellinen tutkimuskeskus VATT, 2014-11-25)
This mimeo provides a literature review of corporate income taxation. The results in the literature are then used to try to understand the most likely implications of a Finnish corporate income tax rate cut in 2014. The ...
Eläkeläisten työnteon taloudelliset kannustimet
(Valtion taloudellinen tutkimuskeskus VATT, 2014-12-12)
Essays on behavioral responses to income taxes
(Valtion taloudellinen tutkimuskeskus VATT, 2014-12-03)
This dissertation consists of an introductory chapter and four empirical essays on behavioral responses to income tax incentives. The introductory chapter presents the conceptual background of the welfare analysis of income ...