• Variation in price and substitution elasticities between sectors – A microdata analysis 

      Tamminen, Saara; Tuomaala, Eljas
      VATT Working Papers : 34 (Valtion taloudellinen tutkimuskeskus VATT, 03.07.2012)
      The purpose of this study is to determine the substitution and price elasticities of different production inputs in numerous sectors in order to reveal how much these elasticities vary between sectors. These elasticities ...
    • Victorian Voting: Party Orientation and Class Alignment Revisited 

      Dewan, Torun; Meriläinen, Jaakko; Tukiainen, Janne
      VATT Working Papers : 103 (Valtion taloudellinen tutkimuskeskus, 29.01.2018)
      Much of what we know about the alignment of voters with parties comes from mass surveys of the electorate in the postwar period or from aggregate electoral data. Using individual elector level panel data from the 19th ...
    • Voluntary pension savings and tax incentives: Evidence from Finland 

      Harju, Jarkko
      VATT Working Papers : 33 (Valtion taloudellinen tutkimuskeskus VATT, 25.06.2012)
      This paper studies empirically savers' behavioral responses to the Finnish tax reform of 2005 by using comprehensive panel data. The tax schedule of voluntary pension savings changed from progressive to proportional, ...
    • Voluntary pension savings: the effects of the Finnish tax reform on savers' behaviour 

      Harju, Jarkko
      VATT Working Papers : 7 (Valtion taloudellinen tutkimuskeskus VATT, 17.06.2009)
      Many countries tax voluntary pension savings using the so-called EET model, based on tax-deductible savings and taxable withdrawals. In Finland the tax reform of 2005 changed the tax rate schedule from progressive to ...
    • What are the benefits of the Water Framework Directive? Lessons learned for policy design from preference revelation 

      Huhtala, Anni; Artell, Janne
      VATT Working Papers : 66 (Valtion taloudellinen tutkimuskeskus VATT, 21.10.2015)
      The Water Framework Directive (WFD) seeks to achieve good ecological status of surface waters across the European Union by 2027. The WFD guidelines explicitly recognize the economics of water management by providing ...
    • What was actually cut in the barbers' VAT cut? 

      Kosonen, Tuomas
      VATT Working Papers : 18 (Valtion taloudellinen tutkimuskeskus VATT, 23.11.2010)
      The tax incidence of consumption taxes across various sectors of the economy is a key aspect when designing a tax structure. However, there are very few empirical findings on this subject. This paper studies the tax incidence ...
    • When does money stick in education? Evidence from a kinked grant rule 

      Saastamoinen, Antti; Kortelainen, Mika
      VATT Working Papers : 102 (Valtion taloudellinen tutkimuskeskus, 22.01.2018)
      We study the effects of intergovernmental grants on school spending within the Finnish system of high school education funding. The system allocates lump-sum intergovernmental grants to local education organizers using a ...
    • Who Benefits from Public Housing? 

      Eerola, Essi; Saarimaa, Tuukka
      VATT Working Papers : 68 (Valtion taloudellinen tutkimuskeskus VATT, 17.12.2015)
      This paper studies how much public housing generates rent savings for the tenants, how these savings are distributed among the tenants, and whether the tenants reside in better quality neighborhoods than similar low-income ...
    • Worker-level consequences of import shocks 

      Nilsson Hakkala, Katariina; Huttunen, Kristiina
      VATT Working Papers : 74 (Valtion taloudellinen tutkimuskeskus VATT, 16.05.2016)
      We analyse the effects of imports on employment and earnings by distinguishing between import competition in final products and firms' use of imports in production (offshoring). We use Finnish worker-firm data merged with ...