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Employment Effects of a Payroll-Tax Cut: Evidence from a Regional Tax Exemption Experiment
(Valtion taloudellinen tutkimuskeskus VATT, 2006-11-21)
In this paper we evaluate the effects of a regional experiment that reduced payroll taxes by 3-6 percentage points in Northern Finland for three years. We match each firm in the target region with a similar firm in the ...
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 ...
Evaluating tax and benefit reforms in 1996-2001
(Valtion taloudellinen tutkimuskeskus VATT, 2002-07-02)
This report evaluates the tax-benefit reforms in 1996?2001. The Government appointed a working group in 1995 to plan the tax-benefit reforms. The proposals of the group were first implemented in 1997 and all the measures ...
Employment and Wage Effects of a Payroll-Tax Cut-Evidence from a Regional Experiment
(Valtion taloudellinen tutkimuskeskus VATT, 2008-04-07)
In this paper we evaluate the effects of a regional experiment that reduced payroll-taxes by 3–6 percentage points for three years in Northern Finland. We match each firm in the target region with a similar firm in a ...
Do Wages Subsidies Increase Employment in Subsidised Firms?
(Valtion taloudellinen tutkimuskeskus VATT, 2005-12-30)
The present paper examines whether subsidised jobs have contributed to the employment in subsidised firms or merely substituted for non-subsidised ones. The data set is an unbalanced panel of some 31,000 firms that are ...
Unions, Labour supply and Structure of Taxation: Equal Tax Bases
(Valtion taloudellinen tutkimuskeskus VATT, 1995-01-01)
This paper investigates the employment effects of changes in the structure of taxation and in the tax progression. The contribution is to add endogenous determination of working hours into a union wage setting model. Thus ...
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 ...
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 ...
Does the Composition of Wage and Payroll Taxes Matter Under Nash Bargaining?
(Valtion taloudellinen tutkimuskeskus VATT, 1999-01-01)
Using the Nash bargaining approach to wage negotiations this paper shows that conventional wisdom, according to which the total tax wedge is the sum of wage and payroll taxes, is valid for equal tax bases, e.g., when 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 ...