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Viitteet 1-10 / 14
Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform
(Valtion taloudellinen tutkimuskeskus VATT, 2006-05-04)
This paper analyses the effects of the recent Finnish income tax reform on the behaviour of a closely held corporation (CHC) and its owners. The main elements of the reform are cuts in corporate and capital income tax rates ...
Finland's First 10 Years in the European Union - Economic Consequences
(Valtion taloudellinen tutkimuskeskus VATT, 2006-01-13)
This paper summarizes the economic performance of Finland in 1995–2004 and compares the actual developments to the projections made prior to the EU membership. The paper also assesses the impacts of the structural changes ...
The Evolution of the Finnish Model in the 1990s: from Depression to High-tech Boom
(Valtion taloudellinen tutkimuskeskus VATT, 2004-12-15)
Finland has recently got much admiration due to economic success reflected in rankings of competitiveness, technology, education and economic growth. This success has largely been embodied in the growth of Nokia group and ...
Yet Another Fiscal Indicator
(Valtion taloudellinen tutkimuskeskus VATT, 2000-01-19)
The paper presents a fiscal indicator that uses the fiscal situation of the previous year as a benchmark. Different revenue and expenditure items have their own of rules by which the cyclical and discretionary changes are ...
Do automatic stabilisers take care of asymmetric shocks in the euro area?
(Valtion taloudellinen tutkimuskeskus VATT, 2000-12-01)
This paper deals with the question whether the automatic fiscal stabilisers are strong enough to solve the problem of asymmetric shocks in the Euro area. The question is important for many reasons, for instance in terms ...
How Sensitive is the Public Budget Balance to Cyclical Fluctuations in the EU?
(Valtion taloudellinen tutkimuskeskus VATT, 2000-10-09)
This paper discusses the fiscal behaviour of EU countries in 1972-1999. It attempts to find out how deficits adjust to changes in interest rates and output growth by examining the hypothesis that the reaction of deficits ...
Government Size and Output Volatility: New International Evidence
(Valtion taloudellinen tutkimuskeskus VATT, 2004-07-08)
This paper re-examines the relationship between government size and output volatility from two perspectives. First, we use a wider international data set of 91 countries over the period 1980–1999 and thus not only the OECD ...
Does Centralised Wage Setting Lead into Higher Taxation?
(Valtion taloudellinen tutkimuskeskus VATT, 2003-10-22)
This paper studies implications of centralised wage setting for the level of taxation and public expenditure in an analytical model with unionised labour markets. We extend the previous studies by allowing for both demand ...
Taxes, Growth and Unemployment in the OECD Countries - Does Collective Bargaininig Matter?
(Valtion taloudellinen tutkimuskeskus VATT, 2000-12-19)
This paper analyses how collective bargaining affects the level and structure of labour and capital taxes in OECD countries by using cross-country-time-series data. Corporatist countries are found to have higher effective ...
Uncovering the Dimensions of the Common Good - Problems of Measurement of the Size of the Public Sector
(Valtion taloudellinen tutkimuskeskus VATT, 2003-12-23)
There are problems in the measures of the size of the public sector both from the perspective of welfare state policies, monetary policy and the analysis of the economic role of public sector in general. In practice there ...