Viimeksi syötetyt Valtion taloudellinen tutkimuskeskus VATT
Viitteet 21-40 / 1556
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Suomen talouspolitiikka koronakriisissä
Muistio (Talouspolitiikan arviointineuvosto, 24.09.2020) -
Kestävyysvajearvion päivitys
Muistio (Talouspolitiikan arviointineuvosto, 08.05.2020) -
Fiscal effects of employment growth
Memorandum (Talouspolitiikan arviointineuvosto, 29.01.2020) -
Fiscal multipliers: a review
Memorandum (Talouspolitiikan arviointineuvosto, 29.01.2020) -
Kestävyysvajelaskelmia
Muistio (Talouspolitiikan arviointineuvosto, 01.09.2017)YLE:n A-studion toimittaja Mikko Sauli pyysi talouspolitiikan arviointineuvostolta 28.8.2017 kestävyysvajelaskelmia erilaisilla sijoitusomaisuuteen ja sijoitustuottoihin liittyvillä oletuksilla. Laskelmat toteutettiin ... -
Tasapalautus tehokkain tapa hyvittää polttoainekuluja pienituloisille
TPAN Policy Brief : 2/2023 (Talouspolitiikan arviointineuvosto, 08.06.2023)Polttoaineverotuksen korottaminen on tutkimustiedon valossa yksi tehokkaimmista keinoista vähentää liikennesektorin päästöjä. Toisaalta polttoaineveron korotukset herättävät huolta siitä, että verotuksen taakka kohdistuisi ... -
Suomen vihreä innovointi ollut laskussa
TPAN Policy Brief : 1/2023 (Talouspolitiikan arviointineuvosto, 04.04.2023)Suomi on ollut asukaslukuun suhteutettuna yksi maailman eniten innovoivia maita. Suomen T&K-panostukset ovat kuitenkin laskeneet viimeisen kymmenen vuoden aikana. Samalla kokonaispatentointi ja yllättäen myös ... -
Profit Shifting of Multinational Enterprises: Evidence from the Nordics
FIT Working Paper : 18 (Tampereen yliopisto, 19.12.2023)This paper studies how Nordic multinational enterprises (MNEs) react to tax incentives generated by international corporate income tax rate differences and shift profit to low tax countries. A firm level panel data set ... -
Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance
FIT Working Paper : 17 (Tampereen yliopisto, 20.12.2023)Using detailed full-population data from Finland, we provide evidence on selection into entrepreneurship and the dynamic implications of establishing a new business. Individuals at the very top of the personal income ... -
Promoting active transport through health information: evidence from a randomized controlled trial
FIT Working Paper : 16 (Tampereen yliopisto, 18.12.2023)The negative health impacts of passive transport can be substantial both from the individual point of view and with respect to public spending on health. We run a field experiment to study the effectiveness of information ... -
Transfer (mis)pricing of multinational enterprises: evidence from Finland
VATT Working Papers : 162 (Valtion taloudellinen tutkimuskeskus, 09.01.2024)This paper studies how firms manipulate their transfer prices to shift profit from high tax countries to low tax countries. Using detailed transactiondestination level firm data for years 2013-2019, I find evidence of ... -
Tax planning and investment responses to dividend taxation
FIT Working Paper : 15 (Tampereen yliopisto, 01.09.2023)This study explores empirically how business owners respond to dividend taxes in a range of different margins including tax planning and investment. Using administrative tax data on all privately held Finnish corporations, ... -
Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment
FIT Working Paper : 14 (Tampereen yliopisto, 23.06.2023)We study rental income tax compliance using novel third-party information and a large-scale randomized field experiment. The third-party information combines register data on the ownership and occupancy of apartments. The ... -
Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda
FIT Working Paper : 13 (Tampereen yliopisto, 09.06.2023)We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a low-income country in ... -
Moral Hazard in Drug Purchases
FIT Working Paper : 12 (Tampereen yliopisto, 29.05.2023)We study the moral hazard effects of the drug copayment threshold in Finland using detailed prescription drug purchase data. The analysis reveals that the average drug costs increase discontinuously by 17% at the threshold ... -
Incentives, Health, and Retirement: Evidence from a Finnish Pension Reform
FIT Working Paper : 11 (Tampereen yliopisto, 23.05.2023)We analyse the effects of changes in retirement incentives on retirement behaviour, utilising a Finnish pension reform implemented in 2005. The reform generated financial incentives to postpone retirement for some groups ... -
Which income comparisons matter to people, and how? Evidence from a large field experiment
FIT Working Paper : 10 (Tampereen yliopisto, 10.05.2023)Received wisdom holds that income rank matters for life satisfaction. In much of the literature, however, income comparisons are limited to the national population and evidence is correlational. In this paper, we investigate ... -
Discrete Labor Supply: Quasi-Experimental Evidence and Implications
FIT Working Paper : 9 (Tampereen yliopisto, 19.04.2023)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 ... -
Do household tax credits increase consumption? The role of demand elasticity and the extent of demand
FIT Working Paper : 8 (Tampereen yliopisto, 30.03.2023)This paper studies the effects of household tax credit (HTC) on service demand and tax evasion. HTC is a tax credit for consumers to reclaim a share of the labor costs of home improvement services, such as renovation and ... -
Firm Responses to an Interest Barrier: Empirical Evidence
FIT Working Paper : 7 (Tampereen yliopisto, 16.03.2023)This paper studies the effects of an interest barrier (IB) that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ Orbis data base on Finnish, Swedish and ...
