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The Effectiveness of Differentiation of the Finnish Car Purchase Tax according to Carbon Dioxide Emission Performance
(VATT Institute for Economic Research, 2012-03-06)
The study concerns an assessment of the effectiveness of car purchase tax differentiation according to the CO2-emission performance of newly sold cars as implemented in Finland. This policy instrument came into force as ...
Trends in top income shares in Finland 1966-2007
(VATT Institute for Economic Research, 2010-09-08)
This paper provides new evidence about the evolution of top incomes in Finland over the period 1966–2007. Using micro data we construct estimates of shares of top income groups. The paper shows how the proportion of income ...
Essays on taxation – Evidence from tax reforms
(Valtion taloudellinen tutkimuskeskus VATT, 2013-11-27)
This dissertation consists an introductory chapter and four empirical essays on the taxation of firms and individuals. The first essay concentrates on how the Finnish tax reform of 2005 affected voluntary pension plan ...
Local public sector in transition: A Nordic perspective
(Valtion taloudellinen tutkimuskeskus VATT, 2010-11-11)
This book consists of six original essays of which four discuss and analyse the situation of the local governments in Denmark, Finland, Sweden and Norway. In addition, two essays provide a more general view of fiscal ...
Three takes on sustainability
(Valtion taloudellinen tutkimuskeskus VATT, 2011-10-06)
Ageing of the population causes a two-fold problem for the sustainability of public finances. It tends to increase public expenditure on age-related services and the demand for labor in the sectors providing these services ...
Essays on behavioral responses to income taxes
(Valtion taloudellinen tutkimuskeskus VATT, 2014-12-03)
This dissertation consists of an introductory chapter and four empirical essays on behavioral responses to income tax incentives. The introductory chapter presents the conceptual background of the welfare analysis of income ...
Encouragement and discouragement. Essays on taxation and government expenditure
(Valtion taloudellinen tutkimuskeskus VATT, 2011-02-11)
This thesis consists of an introduction to a topic of optimal use of taxes and government expenditure and three chapters analyzing these themes more in depth. Chapter 2 analyses to what extent a given amount of subsidies ...