Haku
Viitteet 1-5 / 5
Revenue-maximizing top earned income tax rate in the presence of income-shifting
(Nordic Tax Research Council, 2017)
We provide an analysis of the revenue-maximizing top earned income tax rate for a country with one of the highest levels of earnings taxation in the world, Finland, and compare it to the current level of taxation. We account ...
Business owners and income-shifting: evidence from Finland
(Springer Verlag, 2016)
This study examines income-shifting between tax bases among the owners of privately held businesses. The dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for ...
The elasticity of taxable income and income-shifting: what is “real” and what is not?
(Springer Verlag, 2016)
Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in real economic activity, ...
Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland
(Wiley, 2018)
The elasticity of taxable income (ETI) is a key parameter in income tax analysis both in terms of efficiency and tax revenue. This paper uses Finnish data to analyze the ETI. I use changes in flat municipal income tax rates ...
Does information increase the take-up of social benefits? Evidence from a new benefit program
(Valtion taloudellinen tutkimuskeskus, 2016-12-28)
The effectiveness of transfer programs can be significantly reduced if eligible individuals fail to apply for them. In this paper we study the impact of information provision on the take-up of social benefits. We exploit ...