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Viitteet 1-10 / 17
Evaluating tax and benefit reforms in 1996-2001
(Valtion taloudellinen tutkimuskeskus VATT, 2002-07-02)
This report evaluates the tax-benefit reforms in 1996?2001. The Government appointed a working group in 1995 to plan the tax-benefit reforms. The proposals of the group were first implemented in 1997 and all the measures ...
Determinants of Expenditure Variation in Finnish Municipalities
(Valtion taloudellinen tutkimuskeskus VATT, 2002-03-19)
This paper focuses on two separate issues. First, the expenditure response of Finnish municipalities to price and income changes during the matching grants period is examined. Second, the existence of the so-called "flypaper ...
Do Wages Subsidies Increase Employment in Subsidised Firms?
(Valtion taloudellinen tutkimuskeskus VATT, 2005-12-30)
The present paper examines whether subsidised jobs have contributed to the employment in subsidised firms or merely substituted for non-subsidised ones. The data set is an unbalanced panel of some 31,000 firms that are ...
Optimal Forest Taxation with Multiple-Use Characteristics of Forest Stands
(Valtion taloudellinen tutkimuskeskus VATT, 1995-01-01)
Unions, Labour supply and Structure of Taxation: Equal Tax Bases
(Valtion taloudellinen tutkimuskeskus VATT, 1995-01-01)
This paper investigates the employment effects of changes in the structure of taxation and in the tax progression. The contribution is to add endogenous determination of working hours into a union wage setting model. Thus ...
Nonparametric Estimates of Age Profiles of Household Income, Consumption, Direct Taxes and Public Transfers
(Valtion taloudellinen tutkimuskeskus VATT, 1996-01-01)
The report studies the distribution of income, expenditure, direct taxes and public transfers with respect to the age of household?s head. The data tonsist of five household budget surveys from the period 1971-1990 collected ...
Finland as a Member of European Union - First Experiences
(Valtion taloudellinen tutkimuskeskus VATT, 1998-01-01)
In 1992 we published estimations about the probable effects of the EU membership on the Finnish economy. The profound economic shock of the early 1990s has made the assessment of the economic impact of Finland?s EU membership ...
Progressive Taxation Under Centralised Wage Setting
(Valtion taloudellinen tutkimuskeskus VATT, 2004-12-01)
The study reconsiders the effects of tax progression in imperfectly competitive labour markets. Allowing for the individual supply of working hours, we show that the results derived in the standard model of decentralised ...
Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes
(Valtion taloudellinen tutkimuskeskus VATT, 1996-01-01)
It is widely recognised that optimal tax/transfer schemes will generally involve elements of both 'tagging' (the use of categorical benefits) and 'means-testing' (Income-relation of benefits). This paper explores the optimal ...
Assessing the Double Dividend Hypothesis in General Equilibrium Framework - Is there a Chance After All?
(Valtion taloudellinen tutkimuskeskus VATT, 1996-01-01)
The paper presents small scale CGE models designed to analyze the double dividend problem i.e. the simultaneous improvement of efficiency and environment through a revenue neutral tax reform. We show that in a one factor ...