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    • Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance 

      Harju, Jarkko; Juuti, Toni; Matikka, Tuomas
      FIT Working Paper : 17 (Tampereen yliopisto, 20.12.2023)
      Using detailed full-population data from Finland, we provide evidence on selection into entrepreneurship and the dynamic implications of establishing a new business. Individuals at the very top of the personal income ...

    • Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment 

      Eerola, Essi; Kosonen, Tuomas; Kotakorpi, Kaisa; Lyytikäinen, Teemu
      FIT Working Paper : 14 (Tampereen yliopisto, 23.06.2023)
      We study rental income tax compliance using novel third-party information and a large-scale randomized field experiment. The third-party information combines register data on the ownership and occupancy of apartments. The ...

    • Tax planning and investment responses to dividend taxation 

      Koivisto, Aliisa
      FIT Working Paper : 15 (Tampereen yliopisto, 01.09.2023)
      This study explores empirically how business owners respond to dividend taxes in a range of different margins including tax planning and investment. Using administrative tax data on all privately held Finnish corporations, ...

    • Tax Policy Design in a Hierarchical Model with Occupational Decisions 

      Castillo, Sebastian
      FIT Working Paper : 2 (Tampereen yliopisto, 22.11.2022)
      This study incorporates occupational decisions in a hierarchical model to investigate distortions in the tax policy design. The economy has two sectors, wage-earners and self-employment, where evasion is only possible in ...

    • Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda 

      Jouste, Maria; Kaidu Barugahara, Tina; Okello Ayo, Joseph; Pirttilä, Jukka; Rattenhuber, Pia
      FIT Working Paper : 13 (Tampereen yliopisto, 09.06.2023)
      We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a low-income country in ...

    • The role of privately held firms in income inequality 

      Paukkeri, Tuuli; Ravaska, Terhi; Riihelä, Marja
      IFS Working Paper : 23/36 (Institute for Fiscal Studies, 10.11.2023)
      Business owners of privately held firms have multiple opportunities to decide how much taxable income to take out from their firm and how much to retain within the firm. However, undistributed profits within firms, i.e. ...

    • The Unequal Cost of Job Loss across Countries 

      Bertheau, Antoine; Acabbi, Edoardo Maria; Barcelo, Cristina; Gulyas, Andreas; Lombardi, Stefano; Saggio, Raffaele
      NBER Working Paper : 29727 (NBER, 02 / 2022)
      We document the consequences of losing a job across countries using a harmonized research design. Workers in Denmark and Sweden experience the lowest earnings declines following job displacement, while workers in Italy, ...

    • Twitter and Crime: The Effect of Social Movements on GenderBased Violence 

      Battisti, Michele; Kauppinen, Ilpo; Rude, Britta
      ifo Working Paper : 381 (ifo Institute, 31.10.2022)
      This paper asks whether social movements taking place on Twitter affect genderbased violence (GBV). Using Twitter data and machine learning methods, we construct a novel data set on the prevalence of Twitter conversations ...

    • Which income comparisons matter to people, and how? Evidence from a large field experiment 

      Xiaogeng, Xu; Metsälampi, Satu; Kirchler, Michael; Kotakorpi, Kaisa; Matthews, Peter Hans; Miettinen, Topi
      FIT Working Paper : 10 (Tampereen yliopisto, 10.05.2023)
      Received wisdom holds that income rank matters for life satisfaction. In much of the literature, however, income comparisons are limited to the national population and evidence is correlational. In this paper, we investigate ...