Haku
Viitteet 1-10 / 12
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 ...
Dynamic Behaviour of the Firm Under Dual Income Taxation
(Valtion taloudellinen tutkimuskeskus VATT, 1999-01-01)
This study examines certain incentive aspects of the dual income tax system (DIT) operated in the four major Nordic countries since the beginning of the 1990s. In this tax system capital income is taxed at a flat rate, ...
On Open Economy Tax Policy
(Valtion taloudellinen tutkimuskeskus VATT, 1991-01-01)
Essays on International Trade and Tax Policy in Vertically Related Markets
(Valtion taloudellinen tutkimuskeskus VATT, 1994-01-01)
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 ...
Essays on income inequality, poverty and the evolution of top income shares
(Valtion taloudellinen tutkimuskeskus VATT, 2009-05-22)
This dissertation on income inequality in Finland consists of an introduction and four self-contained essays on trends in the share of top incomes, economic poverty, regional income inequality and tax progressivity. In all ...
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 ...
Studies on the Effects of Property Taxation, Rent Control and Housing Allowances
(Valtion taloudellinen tutkimuskeskus VATT, 2008-12-10)
This thesis consists of an introduction to the economic analysis of housing markets (Chapter 1) and three studies each analyzing different housing policy instruments. Chapter 2 examines the effect on housing construction ...
The Distribution and Redistribution of Income in Finland 1990-1993
(Valtion taloudellinen tutkimuskeskus VATT, 1998-01-01)
Essays on Timber Supply and Forest Taxation
(Valtion taloudellinen tutkimuskeskus VATT, 1996-01-01)
By using the two-period model, this study analyzes the effects of forest taxation on the short-term timber supply of nonindustrial private forest owners. The study consists of three separate articles and a note that have ...