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Viitteet 1-10 / 43
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 ...
Social Capital and Economic Growth Revisited
(Valtion taloudellinen tutkimuskeskus VATT, 2003-06-09)
Social capital facilitates cooperation in the society. High level of social capital promotes economic efficiency by lowering transaction costs. Trust towards strangers and low level of corruption are examples of high level ...
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 ...
Gerontocracy Revisited: Unilateral Transfer to the Young May Benefit the Middle-aged
(Valtion taloudellinen tutkimuskeskus VATT, 2002-05-22)
According to conventional wisdom, intergenerational transfers can survive, in the absence of altruism, only if the old are net recipients. I prove that this need not hold in an overlapping generations model with a fixed ...
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 ...
Rent Control and Tenants' Welfare: The Effects of Deregulating Rental Markets in Finland
(Valtion taloudellinen tutkimuskeskus VATT, 2006-03-21)
Private rental markets in Finland were subject to rent control from 1967 until the beginning of the 1990s when the rent control system was gradually abolished. This study estimates the costs and benefits of rent control ...
The Effect of Three-rate Property Taxation on Housing Construction
(Valtion taloudellinen tutkimuskeskus VATT, 2007-05-03)
This paper examines the effect on housing construction of taxing undeveloped residential land at a higher rate than developed land. In 2001, Finnish municipalities were allowed to levy an extra property tax on undeveloped ...
On the Efficiency of Job and Income Protection in the Dynamic Labour Markets
(Valtion taloudellinen tutkimuskeskus VATT, 2000-05-31)
This paper investigates the efficiency implications of two kinds of worker protection, job security and income protection. Both of them have important aggregate efficiency effects in the dynamic labor markets, where worker ...
Trade Preferences in the EU Sugar Sector: Winners and Losers
(Valtion taloudellinen tutkimuskeskus VATT, 2005-01-25)
The ongoing trade negotiations, unilateral trade concessions and obligations under the WTO are pushing the EU sugar regime to undertake reforms. These reforms will alter the positions of developing countries in the global ...