Haku
Viitteet 1-2 / 2
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 ...
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 ...