• Early retirement policy in the presence of competing exit pathways: Evidence from policy reforms in Finland 

      Kyyrä, Tomi
      VATT Working Papers : 17 (Valtion taloudellinen tutkimuskeskus VATT, 12.11.2010)
      A majority of older Finns withdraw from employment via early retirement schemes years before the statutory retirement age. Over the past 15 years, a series of policy reforms have been introduced to reduce the widespread ...
    • Economic crises and unemployment persistence: Analysis of job losses during the Finnish 1990s recession 

      Verho, Jouko
      VATT Working Papers : 99 (Valtion taloudellinen tutkimuskeskus, 20.11.2017)
      This study estimates the effect of job loss for Finnish workers displaced during a severe recession in the early 1990s. The setting provides a sample of workers of which over 90% experienced unemployment after losing a job ...
    • The effect of church tax on church membership 

      Lyytikäinen, Teemu; Santavirta, Torsten
      VATT Working Papers : 20 (Valtion taloudellinen tutkimuskeskus VATT, 30.12.2010)
      Abstract In this study we examine the effect of church tax on the church membership decision using Finnish data. We present both descriptive statistics from an opting-out website and econometric evidence exploiting the ...
    • The Effect of Job Displacement on Couples' Fertility Decisions 

      Huttunen, Kristiina; Kellokumpu, Jenni
      VATT Working Papers : 29 (Valtion taloudellinen tutkimuskeskus VATT, 22.03.2012)
      This paper analyzes the effects of job displacement on fertility using Finnish longitudinal employer-employee data (FLEED) matched to birth records. We distinguish between male and female job losses. We focus on couples ...
    • The effect of receiving supplementary UI benefits on unemployment duration 

      Kyyrä, Tomi; Parrotta, Pierpaolo; Rosholm, Michael
      VATT Working Papers : 1 (Valtion taloudellinen tutkimuskeskus VATT, 23.02.2009)
      We consider the consequences of working part-time on supplementary unemployment insurance benefits in the Danish labour market. Following the 'timing-of-events' approach we estimate causal effects of subsidized part-time ...
    • Effectiveness of Private and Public High Schools: Evidence from Finland 

      Kortelainen, Mika; Manninen, Kalle
      VATT Working Papers : 108 (Valtion taloudellinen tutkimuskeskus, 16.05.2018)
      A number of papers have compared the effectiveness of private and public schools in different institutional settings. However, most of these studies are observational and do not utilize experimental or quasi-experimental ...
    • Effects of minimum bid increment in internet auctions: Evidence from a field experiment 

      Tukiainen, Janne
      VATT Working Papers : 44 (Valtion taloudellinen tutkimuskeskus VATT, 15.02.2013)
      I study the role of minimum bid increments (MBI) in internet auctions using natural field experiment data from a Finnish online auction site Huuto.net. Internet auctions are typically viewed as secondprice, implying truthful ...
    • Effects of Municipal Mergers on Voter Turnout 

      Lapointe, Simon; Saarimaa, Tuukka; Tukiainen, Janne
      VATT Working Papers : 106 (Valtion taloudellinen tutkimuskeskus, 28.03.2018)
      We study the effects of municipal mergers on voter turnout in a difference-in-differences framework, using data from a wave of municipal mergers in Finland in 2009. Analysing two pre-merger elections and three post-merger ...
    • The effects of size-based regulation on small firms: evidence from VAT threshold 

      Rauhanen, Timo; Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 75 (Valtion taloudellinen tutkimuskeskus VATT, 14.06.2016)
      Various types of size-based regulations for firms are typical in most countries (tax schedules, accounting rules, health and safety standards etc.). However, there is only limited evidence of how owners of small firms ...
    • The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not? 

      Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 56 (Valtion taloudellinen tutkimuskeskus VATT, 11.09.2014)
      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 ...
    • The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland 

      Matikka, Tuomas
      VATT Working Papers : 69 (Valtion taloudellinen tutkimuskeskus VATT, 18.12.2015)
      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 panel data to analyze ETI. I use changes in flat municipal income tax ...
    • Electoral Institutions and Intraparty Cohesion 

      Matakos, Konstantinos; Savolainen, Riikka; Troumpounis, Orestis; Tukiainen, Janne; Xefteris, Dimitrios
      VATT Working Papers : 109 (Valtion taloudellinen tutkimuskeskus, 12.07.2018)
      We study parties' optimal ideological cohesion across electoral rules, when the following trade-off is present: A more heterogenous set of candidates is electorally appealing (catch-all party), yet, it serves policy-related ...
    • Electricity Prices and Consumers' Long-Term Technology Choices: Evidence from Heating Investments 

      Sahari, Anna
      VATT Working Papers : 95 (Valtion taloudellinen tutkimuskeskus, 27.09.2017)
      This paper studies consumers' sensitivity to energy costs at the moment of making a long-term energy technology investment. The analysis exploits within-region variation in local, regulated electricity distribution prices ...
    • Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform 

      Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 43 (Valtion taloudellinen tutkimuskeskus VATT, 14.01.2013)
      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 ...
    • Estimating the effects of potential benefit duration without variation in the maximum duration of unemployment benefits 

      Kyyrä, Tomi; Pesola, Hanna
      VATT Working Papers : 87 (Valtion taloudellinen tutkimuskeskus, 31.05.2017)
      This paper examines the effects of unemployment benefit duration in Finland. To overcome the problem that the maximum duration of benefits is the same for all unemployed we exploit two observations. First, despite the ...
    • The estimation of LES demand elasticities for CGE models 

      Jussila, Mira; Tamminen, Saara; Kinnunen, Jouko
      VATT Working Papers : 39 (Valtion taloudellinen tutkimuskeskus VATT, 20.09.2012)
      Computable general equilibrium (CGE) models require external parameters for proper estimations and can be relatively sensitive to the elasticity estimates used in them. We estimate LES demand elasticities and Frisch ...
    • Evaluating greening farm policies: A structural model for assessing agri-environmental subsidies 

      Laukkanen, Marita; Nauges, Céline
      VATT Working Papers : 40 (Valtion taloudellinen tutkimuskeskus VATT, 04.11.2012)
      One quarter of the agricultural area in the European Union is registered in agrienvironmental programs. Despite the prevalence of such programs and increasing demands for environmental quality in the European Union, ex-post ...
    • The evolution of social mobility: Norway over the 20th century 

      Sarvimäki, Matti; Pekkarinen, Tuomas; Salvanes, Kjell G.
      VATT Working Papers : 76 (Valtion taloudellinen tutkimuskeskus VATT, 17.06.2016)
      This paper documents trends in social mobility in Norway starting from fathers born at the turn of the 20th century and ending with sons born in the 1970s. We measure social mobility with intergenerational income elasticities, ...
    • The Finnish payroll tax cut experiment revisited 

      Korkeamäki, Ossi
      VATT Working Papers : 22 (Valtion taloudellinen tutkimuskeskus VATT, 13.04.2011)
      In this paper I evaluate the effects of a regional experiment that reduced payroll taxes by 3–6 percentage points of the firms' wage sum in northern and eastern Finland. I estimate the effect of the payroll tax reduction ...
    • Firm Responses to an Interest Barrier: Empirical Evidence 

      Harju, Jarkko; Kauppinen, Ilpo; Ropponen, Olli
      VATT Working Papers : 90 (Valtion taloudellinen tutkimuskeskus, 27.06.2017)
      This paper studies the effects of an interest barrier that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ full population data of Finnish, Swedish and ...