Selaus tekijän mukaan kokoelmassa VATT Working Papers

Viitteet 1-12 / 12

    • Discrete Labor Supply: Empirical Evidence and Implications 

      Kosonen, Tuomas; Matikka, Tuomas
      VATT Working Papers : 132 (Valtion taloudellinen tutkimuskeskus, 25.05.2020)
      We provide novel evidence of discrete labor supply responses to tax incentives and study the broader implications of discrete rather than continuous labor supply. We utilize an income notch and a reform that shifted the ...

    • Firm types, price-setting strategies, and consumption-tax incidence 

      Kosonen, Tuomas; Harju, Jarkko; Nordström Skans, Oskar
      VATT Working Papers : 70 (Valtion taloudellinen tutkimuskeskus VATT, 29.12.2015)
      Studying very detailed micro data collected around two different VAT reforms in Europe, we show that tax incidence is heavily dependent on the characteristics of the price-setting firms. The reforms generated bimodal ...

    • The impact of tax incentives on the economic activity of entrepreneurs 

      Kosonen, Tuomas; Harju, Jarkko
      VATT Working Papers : 42 (Valtion taloudellinen tutkimuskeskus VATT, 10.01.2013)
      Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions ...

    • Missing Miles: Evasion Responses to Car Taxes 

      Harju, Jarkko; Kosonen, Tuomas; Slemrod, Joel
      VATT Working Papers : 123 (Valtion taloudellinen tutkimuskeskus, 03.10.2019)
      We study a tax evasion response to car taxes in Finland, where used car importers overstate the mileage to reduce tax liability. First, we develop a tax evasion measure by comparing reported mileage upon import with ...

    • More haircut after VAT cut? On the efficiency of service sector consumption taxes 

      Kosonen, Tuomas
      VATT Working Papers : 49 (Valtion taloudellinen tutkimuskeskus VATT, 26.09.2013)
      Consumption tax rates targeted at specific sectors are often reformed without empirical knowledge about the efficiency of these policies. This paper sheds light on the efficiency issue, the potential for welfare improving ...

    • Paying Moms to Stay Home: Short and Long Run Effects on Parents and Children 

      Gruber, Jonathan; Huttunen, Kristiina; Kosonen, Tuomas
      VATT Working Papers : 151 (Valtion taloudellinen tutkimuskeskus, 29.11.2022)
      We study the impacts of a policy designed to reward mothers who stay at home rather than join the labor force when their children are under age three. We use regional and over time variation in child home care allowance ...

    • Restaurant VAT cut: Cheaper meal and more service? 

      Kosonen, Tuomas; Harju, Jarkko
      VATT Working Papers : 52 (Valtion taloudellinen tutkimuskeskus VATT, 09.10.2013)
      This paper provides causally plausible estimates of the effects of consumption taxes in a service sector on prices and demand for restaurant services. We utilize a large VAT reform affecting restaurant meals, where the VAT ...

    • The role of information in tax compliance: Evidence from a natural field experiment 

      Kosonen, Tuomas; Ropponen, Olli
      VATT Working Papers : 48 (Valtion taloudellinen tutkimuskeskus VATT, 16.09.2013)
      It is challenging to distinguish the role of information in tax compliance from other factors affecting it. This paper utilizes a novel natural field experiment design to study the issue. In the experiment firms reporting ...

    • Studying a Sin Tax Scheme with Multiple Reforms - Lessons for Consumption Taxation 

      Kosonen, Tuomas; Jysmä, Sami; Savolainen, Riikka
      VATT Working Papers : 164 (Valtion taloudellinen tutkimuskeskus, 08.04.2024)
      This paper studies the relationship between substitutability of taxed and nontaxed goods and the price elasticity of demand. We organize the paper through a simple model that yields as a result a highly convex relationship ...

    • 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 ...

    • To work or not to work? The effct of child-care subsidies on the labour supply of parents 

      Kosonen, Tuomas
      VATT Working Papers : 23 (Valtion taloudellinen tutkimuskeskus VATT, 29.04.2011)
      This paper studies the effect of child-care subsidies on maternal labour supply. In the Finnish child-care system, parents taking care of their children at home receive a relatively generous home-care allowance. I use ...

    • What was actually cut in the barbers' VAT cut? 

      Kosonen, Tuomas
      VATT Working Papers : 18 (Valtion taloudellinen tutkimuskeskus VATT, 23.11.2010)
      The tax incidence of consumption taxes across various sectors of the economy is a key aspect when designing a tax structure. However, there are very few empirical findings on this subject. This paper studies the tax incidence ...