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Anatomy of An Anonymous Hiring Pilot
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 ... -
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% ... -
Decomposing Migrant Self-Selection: Education, Occupation, and Unobserved Abilities
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 ... -
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 ... -
Do household tax credits increase consumption? The role of demand elasticity and the extent of demand
FIT Working Paper : 8 (Tampereen yliopisto, 30.03.2023)This paper studies the effects of household tax credit (HTC) on service demand and tax evasion. HTC is a tax credit for consumers to reclaim a share of the labor costs of home improvement services, such as renovation and ... -
Do reduced working hours for older workers have health consequences and prolong work careers?
FIT Working Paper : 6 (Tampereen yliopisto, 01.02.2023)I examine the effects of reduced working hours on various health outcomes. I focus on individuals close to retirement and exploit a reform in part-time pension rules. Using detailed register data on health and jobs pells ... -
Do Second Chances Pay Off? Evidence from a Natural Experiment with Low-Achieving Students
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 ... -
Effect of Secondary Education on Cognitive and Non-cognitive Skills
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. ... -
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 ... -
Incentives, Health, and Retirement: Evidence from a Finnish Pension Reform
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 ... -
Individualized benefits and access to active labor market programs boost refugee women’s economic integration
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 ... -
Intergenerational Spillovers of Integration Policies: Evidence from Finland's Integration Plans
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 ... -
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 ... -
Moral Hazard in Drug Purchases
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 ... -
(Not) Anticipating Predictable Inheritances
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 ... -
Paying Moms to Stay Home: Short and Long Run Effects on Parents and Children
NBER Working Paper : 30931 (NBER, 09.02.2023)We study the impacts of a policy designed to reward mothers who stay at home rather than join the labor force when their children are under age three. We use regional and over time variation to show that the Finnish Home ... -
Paying Moms to Stay Home: Short and Long Run Effects on Parents and Children
FIT Working Paper : 4 (Tampereen yliopisto, 22.11.2022)We study the impacts of a policy designed to reward mothers who stay at home rather than join the labor force when their children are under age three. We use regional and over time variation in child home care allowance ...
