Selaus asiasanan mukaan kokoelmassa Vertaisarvioidut artikkelit (Peer-reviewed articles)
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Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland
The Scandinavian Journal of Economics : 3 (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 ...