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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 ...
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 ...
Labour Tax Reforms and Labour Demand in Finland 1997-2001
(Valtion taloudellinen tutkimuskeskus VATT, 2002-05-06)
The report describes the development of labour taxation in Finland since the launching of the Employment Guidelines (EG) in 1997. The taxes considered include state and municipal taxes on earned income as well as social ...