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Viitteet 1-10 / 33
Do reduced working hours for older workers have health consequences and prolong work careers?
(Valtion taloudellinen tutkimuskeskus, 2023-02-08)
I examine the effects of reduced working hours on various health outcomes. I focus on individuals close to retirement and exploit a reform in part-time pension rules. Using detailed register data on health and job spells ...
Tax planning and investment responses to dividend taxation
(Valtion taloudellinen tutkimuskeskus, 2023-03-20)
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 ...
Profit shifting of multinational enterprises: evidence from the Nordics
(Valtion taloudellinen tutkimuskeskus, 2023-05-16)
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 ...
Once or Twice a Month? The Impact of Payment Frequency on Spending Behavior
(Valtion taloudellinen tutkimuskeskus, 2022-09-23)
We study how the frequency of income payments affects consumption and spending behavior using plausibly exogenous variation across Finnish pension benefit recipients with different surname initials. We find that twice-a-month ...
The Incidence of Housing Allowances: Quasi-Experimental Evidence
(Valtion taloudellinen tutkimuskeskus, 2022-10-13)
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 impact of mortgage regulation on homeownership and household leverage: Evidence from Finland's LTV reform
(Valtion taloudellinen tutkimuskeskus, 2022-10-12)
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 ...
School starting age, maternal age at birth, and child outcomes
(Valtion taloudellinen tutkimuskeskus, 2021-02-23)
This paper analyses the effects of maternal school starting age and maternal age-at-birth on children’s short and long-term outcomes using Finnish register data. We exploit a school-starting-age rule for identification. ...
The Effects of Employers' Disability and Unemployment Insurance Costs on Benefit Inflows
(Valtion taloudellinen tutkimuskeskus, 2022-12-20)
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 ...
Migration and tax policy: Evidence from Finnish full population data
(Valtion taloudellinen tutkimuskeskus, 2022-10-27)
While evidence on the impact of taxation on the international migration of certain special groups of workers has expanded, evidence on the links between taxes and migration of the general population is extremely limited. ...
Mortality Inequality in Finland
(Valtion taloudellinen tutkimuskeskus, 2021-02-26)
We study inequality in mortality in Finland using registry data that covers the whole population for years 1990-2018. We create municipality-level indexes of regional deprivation (poverty rate), and show how age-specifc ...