Haku
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The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland
(Valtion taloudellinen tutkimuskeskus VATT, 2015-12-18)
The elasticity of taxable income (ETI) is a key parameter in income tax analysis both in terms of efficiency and tax revenue. This paper uses Finnish panel data to analyze ETI. I use changes in flat municipal income tax ...
Corporate tax in an international environment - Problems and possible remedies
(Valtion taloudellinen tutkimuskeskus VATT, 2015-03-17)
This paper addresses the problems of corporate taxation in a globalized world. It first illustrates recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and ...
Firm types, price-setting strategies, and consumption-tax incidence
(Valtion taloudellinen tutkimuskeskus VATT, 2015-12-29)
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 ...