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Viitteet 1-10 / 18
Voluntary pension savings and tax incentives: Evidence from Finland
(Valtion taloudellinen tutkimuskeskus VATT, 2012-06-25)
This paper studies empirically savers' behavioral responses to the Finnish tax reform of 2005 by using comprehensive panel data. The tax schedule of voluntary pension savings changed from progressive to proportional, ...
The impact of tax incentives on the economic activity of entrepreneurs
(Valtion taloudellinen tutkimuskeskus VATT, 2013-01-10)
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 ...
Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland
(Valtion taloudellinen tutkimuskeskus VATT, 2014-02-11)
This paper uses extensive Finnish panel data from 1995–2007 to analyze the elasticity of taxable income (ETI). I use individual changes in flat municipal income tax rates as an instrument for the overall changes in marginal ...
To work or not to work? The effct of child-care subsidies on the labour supply of parents
(Valtion taloudellinen tutkimuskeskus VATT, 2011-04-29)
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 ...
Non-linear dividend tax and dynamics of the firm
(Valtion taloudellinen tutkimuskeskus VATT, 2012-12-07)
This paper analyses the implications of a non-linear dividend tax in a life-cycle model of the firm. In the model new firms first enter markets, then grow, financing from retained earnings and finally distribute their ...
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 ...
What was actually cut in the barbers' VAT cut?
(Valtion taloudellinen tutkimuskeskus VATT, 2010-11-23)
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 ...
Restaurant VAT cut: Cheaper meal and more service?
(Valtion taloudellinen tutkimuskeskus VATT, 2013-10-09)
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 ...
More haircut after VAT cut? On the efficiency of service sector consumption taxes
(Valtion taloudellinen tutkimuskeskus VATT, 2013-09-26)
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 ...
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 ...