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    • Bearing the burden ̶ Implications of tax reporting institutions and image concerns on evasion and incidence 

      Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; Metsälampi, Satu
      FIT Working Paper : 3 (Tampereen yliopisto, 24.11.2022)
      We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% ...

    • 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 ...

    • Migration and Tax Policy: Evidence from Finnish Full Population Data 

      Kalin, Salla; Kauppinen, Ilpo; Kotakorpi, Kaisa; Pirttilä, Jukka
      FIT Working Paper : 1 (Tampereen yliopisto, 05.10.2022)
      While evidence on the impact of taxation on the international migration of certain special groups of workers has expanded, evidence on the links between taxes and migration of the general population is extremely limited. ...

    • Prescription behavior of physicians in the public and private sector 

      Jussila, Elina; Kotakorpi, Kaisa; Verho, Jouko
      FIT Working Paper : 5 (Tampereen yliopisto, 22.12.2022)
      We analyze prescription behavior of physicians in the public and private sector. We study two major diseases for which an effective, widely accepted low-cost treatment and alternative, more expensive treatments are available. ...

    • 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 ...

    • 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 ...