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    • Incentives, Health, and Retirement: Evidence from a Finnish Pension Reform 

      Ollonqvist, Joonas; Kotakorpi, Kaisa; Laaksonen, Mikko; Martikainen, Pekka; Pirttilä, Jukka; Tarkiainen, Lasse
      FIT Working Paper : 11 (Tampereen yliopisto, 23.05.2023)
      We analyse the effects of changes in retirement incentives on retirement behaviour, utilising a Finnish pension reform implemented in 2005. The reform generated financial incentives to postpone retirement for some groups ...

    • Moral Hazard in Drug Purchases 

      Verho, Jouko; Harju, Jarkko
      FIT Working Paper : 12 (Tampereen yliopisto, 29.05.2023)
      We study the moral hazard effects of the drug copayment threshold in Finland using detailed prescription drug purchase data. The analysis reveals that the average drug costs increase discontinuously by 17% at the threshold ...

    • 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 ...

    • 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 ...

    • Minimum Tax Rates and Tax Competition: Evidence from Property Tax Limits in Finland 

      Lyytikäinen, Teemu
      NBER Working Paper : 31482 (NBER, 01.07.2023)
      This paper analyzes how minimum local property tax rates affect local tax policy choice. In Finland, central government has raised the limits on property tax rates several times in the past 30 years. I construct a measure ...

    • 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, ...

    • Anatomy of An Anonymous Hiring Pilot 

      Kanninen, Ohto; Kiviholma, Sanni; Virkola, Tuomo
      Labore Working Papers : 338 (Työn ja talouden tutkimus Labore, 12.09.2023)
      Anonymous hiring restricts the information set available to hiring managers and can create a trade-off between discrimination and hiring efficiency. To study this potential trade-off, we leverage a pilot by the City of ...

    • (Not) Anticipating Predictable Inheritances 

      Vihriälä, Erkki; Virkola, Tuomo
      SSRN Working Paper (SSRN, 19.10.2023)
      We study whether people spend in anticipation of predictable inheritances from elderly parents or act as if inheritances are unpredictable windfalls. Implying incomplete anticipation, children increase car purchases by 36 ...

    • 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. ...

    • Promoting active transport through health information: evidence from a randomized controlled trial 

      Ahlvik, Lassi; Sahari, Anna
      FIT Working Paper : 16 (Tampereen yliopisto, 18.12.2023)
      The negative health impacts of passive transport can be substantial both from the individual point of view and with respect to public spending on health. We run a field experiment to study the effectiveness of information ...

    • Profit Shifting of Multinational Enterprises: Evidence from the Nordics 

      Viertola, Marika
      FIT Working Paper : 18 (Tampereen yliopisto, 19.12.2023)
      This paper studies how Nordic multinational enterprises (MNEs) react to tax incentives generated by international corporate income tax rate differences and shift profit to low tax countries. A firm level panel data set ...

    • 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 ...