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Discrete Labor Supply: Empirical Evidence and Implications
(Valtion taloudellinen tutkimuskeskus, 2020-05-25)
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 ...
Missing Miles: Evasion Responses to Car Taxes
(Valtion taloudellinen tutkimuskeskus, 2019-10-03)
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 ...