Haku
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Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)
(Valtion taloudellinen tutkimuskeskus, 2018-10-24)
We employ a dynamic investment model to study the investment incentives of the Allowance for Growth and Investment (AGI) proposed by the European Commission in its two-step approach towards the Common Consolidated Corporate ...
Using a Kinked Policy Rule to Estimate the Effect of Experience Rating on Disability Inflow
(Valtion taloudellinen tutkimuskeskus, 2018-03-23)
We study whether the experience rating of employers’ disability insurance premiums affects the inflow to disability benefits in Finland. To identify the causal effect of experience rating, we exploit “kinks” in the rule ...