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Viitteet 1-10 / 18
Labour Taxation, Tax Progression and Job Matching - Comparative Alternative Models of Wage Setting
(Valtion taloudellinen tutkimuskeskus VATT, 2002-11-21)
In this paper we consider the effects of labour taxation on wages, unemployment and efficiency in a job matching framework. We derive labour market equilibrium with taxes in a model of endogenous job creation and job ...
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 ...
Classical Corporation Tax as a Global Means of Tax Harmonization
(Valtion taloudellinen tutkimuskeskus VATT, 2002-02-19)
Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international ...
Tax Progressivity and Recent Evolution of the Finnish Income Inequality
(Valtion taloudellinen tutkimuskeskus VATT, 2008-12-17)
After the Economic Crisis in early 1990s the Finnish economy has recovered rapidly, and simultaneously a major period of equalization from the mid 1970s to the mid 1990s has been reversed, taking the levels of the Gini ...
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 ...
What Lies Behind the Unprecedented Increase in Income Inequality in Finland During the 1990's
(Valtion taloudellinen tutkimuskeskus VATT, 2001-02-27)
This study uses a decomposition analysis of income inequality by income groups and income sources to understand and explain the inequality increase in Finland during the 1990's. Several conclusions can be drawn from our ...
Nordic Dual Income Taxation of Entrepreneurs
(Valtion taloudellinen tutkimuskeskus VATT, 2007-04-05)
The paper shows how entrepreneurial taxes interact with the career choice of individuals, the quality of entrepreneurs, and their investment behavior. It is particularly relevant to differentiate the early effects on ...
Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005
(Valtion taloudellinen tutkimuskeskus VATT, 2008-07-02)
Using register-based panel data covering all Finnish firms in 1999–2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and ...
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 ...