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Essays on Finnish Municipal Finance and Intergovernmental Grants
(Valtion taloudellinen tutkimuskeskus VATT, 2002-11-08)
This PhD thesis is a collection of studies on Finnish municipal expenditures, revenues and intergovernmental grants. The main purpose of the study was to analyse the municipal expenditure variation between the matching ...
Capital Income Taxation and Tax Criteria in International Capital Markets
(Valtion taloudellinen tutkimuskeskus VATT, 1995-01-01)
The study analyses the capital income taxation of foreign-source income, where residence and source criteria are the two well-known tax criteria. The study presents a globally optimal tax rule which equalizes the shadow ...
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 ...