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Viitteet 1-10 / 12
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 ...
Redistribution and Risk Sharing in EMU
(Valtion taloudellinen tutkimuskeskus VATT, 1998-01-01)
This study analyses possibilities for independent national redistribution and risk sharing policy in EMU by reviewing literature on fiscal federalism. The currency union will not directly affect the national welfare policy. ...
Regulation by Price or by Command
(Valtion taloudellinen tutkimuskeskus VATT, 1995-01-01)
On Calculating Welfare Losses of Taxation and Public Provision on the margin and to a degree
(Valtion taloudellinen tutkimuskeskus VATT, 1995-01-01)
In the paper an index number measuring inefficiency of taxation is introduced which is based on an economy-wide generalisation of the input distance function. Related concepts are an input based quantity index, the index ...
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 ...
On Optimal Non-Linear Taxation and Public Good Provision in Overlapping Generations Economy
(Valtion taloudellinen tutkimuskeskus VATT, 1999-01-01)
Using the self-selection approach to tax analysis within an OLG framework, the paper examines optimal non-linear labour and capital income taxation and the provision of a durable public good. Under endogenous wages, the ...
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 ...