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Assessing the impact of an intervention to withhold value-added tax in Zambia
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 ... -
Bearing the burden ̶ Implications of tax reporting institutions and image concerns on evasion and incidence
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% ... -
Discrete Labor Supply: Quasi-Experimental Evidence and Implications
FIT Working Paper : 9 (Tampereen yliopisto, 19.04.2023)We provide quasi-experimental evidence of discrete labor supply. We utilize a novel institutional setting where a reform shifted an income notch to a higher income level, and compare earnings distributions of treated and ... -
Estimating tax gaps in Zambia - A bottom-up approach based on audit assessments
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 ... -
Firm Responses to an Interest Barrier: Empirical Evidence
FIT Working Paper : 7 (Tampereen yliopisto, 16.03.2023)This paper studies the effects of an interest barrier (IB) that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ Orbis data base on Finnish, Swedish and ... -
Migration and Tax Policy: Evidence from Finnish Full Population Data
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. ... -
Minimum Tax Rates and Tax Competition: Evidence from Property Tax Limits in Finland
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 ... -
Prescription behavior of physicians in the public and private sector
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. ... -
Profit Shifting of Multinational Enterprises: Evidence from the Nordics
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 ... -
Promoting active transport through health information: evidence from a randomized controlled trial
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 ... -
Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment
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
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
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 ... -
The role of privately held firms in income inequality
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. ...