Selaus syöttöajan mukaan kokoelmassa Muut työpaperit

    • 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. ...
    • Estimating tax gaps in Zambia - A bottom-up approach based on audit assessments 

      Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; Mwale, Evaristo; Msoni, Jonathan; Musole, Kangwa
      WIDER Working Paper : 2023/25 (UNU-WIDER, 01.02.2023)
      Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent ...
    • Assessing the impact of an intervention to withhold value-added tax in Zambia 

      Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; Chileshe, Gregory; Mulenga, John; Mebelo, Mutemwa; Mufana, Ian; Shamabobo, Yenda
      WIDER Working Paper : 2023/21 (UNU-WIDER, 01.02.2023)
      Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic ...
    • 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 ...
    • Decomposing Migrant Self-Selection: Education, Occupation, and Unobserved Abilities 

      Kauppinen, Ilpo; Poutvaara, Panu
      CESifo Working Papers : 10334 (CESifo, 01.03.2023)
      We analyze self-selection and sorting of emigrants from Finland, using full-population administrative data from Statistics Finland. We analyze emigration events lasting at least five years and decompose migrant self-selection ...
    • 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 ...
    • Individualized benefits and access to active labor market programs boost refugee women’s economic integration 

      Bratu, Cristina; Martén, Linna; Ottosson, Lillit
      SOFI Working Papers : 3/2023 (Stockholm University, 23.05.2023)
      The economic and social integration of refugees is a key policy concern. The situation of refugee women is particularly challenging, as many never enter the labor force. We study a reform of the Swedish integration program ...
    • 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 ...
    • Effect of Secondary Education on Cognitive and Non-cognitive Skills 

      Ollikainen, Jani-Petteri; Pekkarinen, Tuomas; Uusitalo, Roope; Virtanen, Hanna
      IZA Discussion Papers : 15318 (IZA Institute of Labor Economics, 05 / 2022)
      We exploit admission cutoffs to secondary schools to study the effects of general academically oriented, versus vocational secondary schooling on cognitive and non-cognitive skills using a regression discontinuity design. ...
    • Do Second Chances Pay Off? Evidence from a Natural Experiment with Low-Achieving Students 

      Bizopoulou, Aspasia; Megalokonomou, Rigissa; Simion, Stefania
      IZA Discussion Papers : 15139 (IZA Institute of Labor Economics, 03 / 2022)
      In several countries, students who fail end-of-high-school high-stakes exams are faced with the choice of retaking them or forgoing postsecondary education. We explore exogenous variation generated by a 2006 policy that ...
    • Intergenerational Spillovers of Integration Policies: Evidence from Finland's Integration Plans 

      Pesola, Hanna; Sarvimäki, Matti
      IZA Discussion Papers : 15310 (IZA Institute of Labor Economics, 2022)
      This paper shows that an integration policy aimed at unemployed adult immigrants generated positive spillovers for their children. Our research design builds on a discontinuity in the phase-in-rule of Finland’s 1999 reform ...
    • 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, ...