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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 ...
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 ...
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 ...
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 ...