Selaus nimekkeen mukaan kokoelmassa VATT Working Papers

Viitteet 124-143 / 164

    • Targeted Funding, Immigrant Background, and Educational Outcomes: Evidence from Helsinki's “Positive Discrimination” Policy 

      Silliman, Mikko
      VATT Working Papers : 91 (Valtion taloudellinen tutkimuskeskus, 18.08.2017)
      I estimate the impact of a targeted funding policy that provides disadvantaged schools in Helsinki with extra resources for hiring additional staff. Using a differences-in-differences strategy, I identify significant ...

    • Tax competition among local governments: evidence from a property tax reform in Finland 

      Lyytikäinen, Teemu
      VATT Working Papers : 26 (Valtion taloudellinen tutkimuskeskus VATT, 31.08.2011)
      This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the ...

    • Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment 

      Eerola, Essi; Kosonen, Tuomas; Kotakorpi, Kaisa; Lyytikäinen, Teemu; Tuimala, Jarno
      VATT Working Papers : 122 (Valtion taloudellinen tutkimuskeskus, 03.10.2019)
      We study rental income tax compliance using a large-scale randomized fild experiment and register data with third-party information on the ownership of apartments. We analyze the responses of potential landlords to treatment ...

    • Tax planning and investment responses to dividend taxation 

      Koivisto, Aliisa
      VATT Working Papers : 154 (Valtion taloudellinen tutkimuskeskus, 20.03.2023)
      This study explores how business owners respond to dividend taxes in different margins including tax planning and investment. I use administrative tax data on all privately held Finnish corporations and their main owners ...

    • Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland 

      Matikka, Tuomas
      VATT Working Papers : 55 (Valtion taloudellinen tutkimuskeskus VATT, 11.02.2014)
      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 ...

    • Technological changes, wage inequality and skill premiums: Evidence over three centuries 

      Ojala, Jari; Pehkonen, Jaakko
      VATT Working Papers : 5 (Valtion taloudellinen tutkimuskeskus VATT, 10.06.2009)
      This study analyses the evolution of wages and occupational composition of labour over three centuries, from 1755 to 1914, using worker-workplace data. The data from one industry offers a unique view on long-term trends ...

    • Technology, Labour Market Institutions and Early Retirement: Evidence from Finland 

      Yashiro, Naomitsu; Kyyrä, Tomi; Hwang, Hyunjeong; Tuomala, Juha
      VATT Working Papers : 136 (Valtion taloudellinen tutkimuskeskus, 23.12.2020)
      There are two major barriers to increasing employment of older workers. First, older workers engaged in codifiable, routine tasks are particularly prone to the risk of being displaced by computers and robots. Second, several ...

    • The Effect of Relative School Starting Age on Having an Individualized Curriculum in Finland 

      Kivinen, Aapo
      VATT Working Papers : 104 (Valtion taloudellinen tutkimuskeskus, 08.02.2018)
      In Finland, a child in special education receives an individualized curriculum when standard support does not suffice. One factor that may have an impact on the assignment of an individualized curriculum is the relative ...

    • The Effects of Corporate Taxes on Small Firms 

      Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas
      VATT Working Papers : 129 (Valtion taloudellinen tutkimuskeskus, 06.03.2020)
      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 ...

    • The Effects of Employers' Disability and Unemployment Insurance Costs on Benefit Inflows 

      Kyyrä, Tomi; Tuomala, Juha
      VATT Working Papers : 152 (Valtion taloudellinen tutkimuskeskus, 20.12.2022)
      In Finland, large firms are partially liable for the costs of disability and unemployment benefits paid to their former workers. To estimate the effects of such costs, we exploit a reform that extended this cost-sharing ...

    • The Effects of Price Regulation on Pharmaceutical Expenditure and Availability 

      Kortelainen, Mika; Markkanen, Jaakko; Siikanen, Markku; Toivanen, Otto
      VATT Working Papers : 157 (Valtion taloudellinen tutkimuskeskus, 04.10.2023)
      Quasi-experimental evidence on the effectiveness of price regulation policies in curbing pharmaceutical expenditure is scarce. We analyze widely utilized generic substitution and reference price policies using data from ...

    • The Effects of Relative School Starting Age on Educational Outcomes in Finland 

      Kaila, Martti
      VATT Working Papers : 84 (Valtion taloudellinen tutkimuskeskus, 21.04.2017)
      In Finland, children start school during the calendar year they turn seven years old. This creates a discontinuous jump in school starting age. I utilize a regression discontinuity design and rich register data to study ...

    • The effects of tax-deductible reserves on investment incentives 

      Kari, Seppo
      VATT Working Papers : 93 (Valtion taloudellinen tutkimuskeskus, 18.08.2017)
      This paper investigates how tax-deductible reserves affect the incentive to invest. We consider two different variants: a periodization reserve (PER), which allows the firm to defer tax payments for a certain number of ...

    • The effects of UI benefits on unemployment and subsequent outcomes: Evidence from a kinked benefit rule 

      Kyyrä, Tomi; Pesola, Hanna
      VATT Working Papers : 82 (Valtion taloudellinen tutkimuskeskus, 12.12.2016)
      This paper analyzes the effects of unemployment insurance (UI) benefits on unemployment exits and subsequent labor market outcomes. We exploit a piecewise linear relationship between the previous wage and UI benefits in ...

    • The Effects of Unemployment Assistance on Unemployment Exits 

      Kyyrä, Tomi
      VATT Working Papers : 143 (Valtion taloudellinen tutkimuskeskus, 19.03.2021)
      Many countries have a two-tiered unemployment compensation system which provides earnings-related unemployment insurance for a limited period of time and less generous unemployment assistance thereafter. This study evaluates ...

    • The impact of mortgage regulation on homeownership and household leverage: Evidence from Finland's LTV reform 

      Eerola, Essi; Lyytikäinen, Teemu; Ramboer, Sander
      VATT Working Papers : 148 (Valtion taloudellinen tutkimuskeskus, 12.10.2022)
      This paper examines the impact of a limit on loan-to-value (LTV) ratios implemented in Finland in 2016. Focusing on households that buy an apartment for the first time, we evaluate how the regulation influenced household ...

    • The Incidence of Housing Allowances: Quasi-Experimental Evidence 

      Eerola, Essi; Lyytikäinen, Teemu; Saarimaa, Tuukka; Vanhapelto, Tuuli
      VATT Working Papers : 149 (Valtion taloudellinen tutkimuskeskus, 13.10.2022)
      This paper studies the effects of housing allowances on rents. Our research design is based on a reform that made the allowance more generous for small housing units as a quasi-experimental setting. We find that large ...

    • The intergenerational effects of parental higher education: Evidence from changes in university accessibility 

      Suhonen, Tuomo; Karhunen, Hannu
      VATT Working Papers : 100 (Valtion taloudellinen tutkimuskeskus, 08.12.2017)
      We examine the causal effect of parental higher education on their offspring’s education, using quasi-experimental variation from the significant regional convergence in parents’ access to university occurring in Finland ...

    • The local economic impacts of regeneration projects: Evidence from UK’s Single Regeneration Budget 

      Gibbons, Steve; Overman, Henry; Sarvimäki, Matti
      VATT Working Papers : 92 (Valtion taloudellinen tutkimuskeskus, 15.08.2017)
      We study the local economic impacts of a major regeneration programme aimed at enhancing the quality of life of local people in deprived neighbourhoods in the UK. The analysis is based on a panel of firm and area level ...

    • The Long-Run Effects of Cesarean Sections 

      Costa-Ramón, Ana; Kortelainen, Mika; Rodríguez-González, Ana; Sääksvuori, Lauri
      VATT Working Papers : 125 (Valtion taloudellinen tutkimuskeskus, 17.10.2019)
      This paper analyzes the long-term effects of potentially avoidable C-sections on children's health. Using Finnish administrative data, we document that physicians perform more unplanned C-sections during their regular ...