Haku
Viitteet 1-10 / 12
Firm types, price-setting strategies, and consumption-tax incidence
(Elsevier, 2018)
We analyze price responses to large restaurant VAT rate reductions in two different European countries. Our results show that responses in the short and medium run were clustered around two focal points of zero pass-through ...
Optimal taxation and public provision for poverty reduction
(Springer Verlag, 2018)
The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal ...
Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland
(Wiley, 2018)
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 ...
Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)
(Valtion taloudellinen tutkimuskeskus, 2018-10-24)
We employ a dynamic investment model to study the investment incentives of the Allowance for Growth and Investment (AGI) proposed by the European Commission in its two-step approach towards the Common Consolidated Corporate ...
Varainsiirtoveron asuntomarkkinavaikutukset: Tutkimustietoa verouudistuksesta
(Valtioneuvoston kanslia, 2018-03-09)
Asuntokauppojen varainsiirtovero lisää muuttamisen kustannuksia ja voi johtaa siihen, että kotitaloudet asuvat asumistarpeisiinsa ja tuloihinsa nähden huonosti sopivissa asunnoissa. Vero saattaa lisäksi vähentää kotitalouksien ...
Common or own goals: Reforming the financing of the European UnionYhteiset vai omat tavoitteet: Euroopan unionin rahoituksen uudistaminenGemensamma eller egna mål: reformen av Europeiska unionens finansieringen
(Valtioneuvoston kansliaPrime Minister's Office, 2018-04-03)
This study evaluates the Monti report and the suggested new own resources from the point of the view of optimal taxation and fiscal federalism. Monti report emphasizes the objectives of EU and vaguely described European ...
Expanding access to administrative data: The case of tax authorities in Finland and the UK
(VATT Institute for Economic Research, 2018-03-20)
We discuss typical issues in getting access to and using high-quality administrative tax data and in cooperating with the tax authority, including running field experiments. We reflect on practical solutions to these issues, ...
Effects of Real Estate Transfer Taxes: Evidence from a Natural Experiment
(Valtioneuvoston kansliaPrime Minister's Office, 2018-03-09)
We study the effect of the transfer tax on housing transactions and household mobility in Finland using housing transaction data and micro data on the entire population in 2005–2015. In March 2013, the transfer tax rate ...
Globalisaatio, digitalisaatio ja kansainvälinen yritysverotus
(Valtion taloudellinen tutkimuskeskus, 2018-12-20)
Kansainvälisen yritysverotuksen voimassa olevat periaatteet luotiin 1920-luvulla. Niiden keskeinen piirre on voittojen verottaminen siellä missä yrityksellä on arvoa luovaa toimintaa (lähdevaltioperiaate). Globalisaatio ...
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 ...