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Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform
(Valtion taloudellinen tutkimuskeskus VATT, 2013-01-14)
This study examines the extent of direct tax avoidance through income-shifting between wages and dividends, and approximates the deadweight loss due to this behavior for the owners of privately held corporations. The dual ...
The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?
(Valtion taloudellinen tutkimuskeskus VATT, 2014-09-11)
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 effort and other real ...
Restaurant VAT cut: Cheaper meal and more service?
(Valtion taloudellinen tutkimuskeskus VATT, 2013-10-09)
This paper provides causally plausible estimates of the effects of consumption taxes in a service sector on prices and demand for restaurant services. We utilize a large VAT reform affecting restaurant meals, where the VAT ...
Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform
(Valtion taloudellinen tutkimuskeskus VATT, 2011-10-12)
We explore how a firm-level tax on redistributed foreign profits affects the choices of a multinational enterprise (MNE) using evidence from a recent tax reform in Finland. The so-called equalization tax (EQT) used to be ...
Firm types, price-setting strategies, and consumption-tax incidence
(Valtion taloudellinen tutkimuskeskus VATT, 2015-12-29)
Studying very detailed micro data collected around two different VAT reforms in Europe, we show that tax incidence is heavily dependent on the characteristics of the price-setting firms. The reforms generated bimodal ...