Selaus nimekkeen mukaan kokoelmassa VATT Working Papers

Viitteet 113-132 / 164

    • The role of information in tax compliance: Evidence from a natural field experiment 

      Kosonen, Tuomas; Ropponen, Olli
      VATT Working Papers : 48 (Valtion taloudellinen tutkimuskeskus VATT, 16.09.2013)
      It is challenging to distinguish the role of information in tax compliance from other factors affecting it. This paper utilizes a novel natural field experiment design to study the issue. In the experiment firms reporting ...

    • School starting age, maternal age at birth, and child outcomes 

      Fredriksson, Peter; Huttunen, Kristiina; Öckert, Björn
      VATT Working Papers : 139 (Valtion taloudellinen tutkimuskeskus, 23.02.2021)
      This paper analyses the effects of maternal school starting age and maternal age-at-birth on children’s short and long-term outcomes using Finnish register data. We exploit a school-starting-age rule for identification. ...

    • School tracking and development of cognitive skills 

      Pekkarinen, Tuomas; Uusitalo, Roope; Kerr, Sari
      VATT Working Papers : 2 (Valtion taloudellinen tutkimuskeskus VATT, 30.03.2009)
      The Finnish comprehensive school reform replaced the old two-track school system with a uniform nine-year comprehensive school and significantly reduced the degree of heterogeneity in the Finnish primary and secondary ...

    • Screening through Activation? Differential Effects of a Youth Activation Programme 

      Hall, Caroline; Kotakorpi, Kaisa; Liljeberg, Linus; Pirttilä, Jukka
      VATT Working Papers : 101 (Valtion taloudellinen tutkimuskeskus, 19.12.2017)
      We study the dual role of active labour market policies: First, ALMP may perform a screening role by increasing the incentives for job search especially among individuals with good labour market prospects, already prior ...

    • Seat competitiveness and redistricting: Evidence from voting on municipal mergers 

      Tukiainen, Janne; Saarimaa, Tuukka; Hyytinen, Ari
      VATT Working Papers : 38 (Valtion taloudellinen tutkimuskeskus VATT, 24.03.2013)
      We analyze how (anticipated) changes in the competitiveness of the seats of municipal councilors affect their voting behavior over municipal mergers. The competitiveness of the seats changes because the merger changes the ...

    • Self-Selection of Emigrants: Theory and Evidence on Stochastic Dominance in Observable and Unobservable Characteristics 

      Borjas, George J.; Kauppinen, Ilpo; Poutvaara, Panu
      VATT Working Papers : 67 (Valtion taloudellinen tutkimuskeskus VATT, 19.04.2016)
      We show that the Roy model has more precise predictions about the self-selection of migrants than previously realized. The same conditions that have been shown to result in positive or negative selection in terms of expected ...

    • Short-run and long-run food import elasticities with persistent trading habits 

      Niemi, Janne
      VATT Working Papers : 111 (Valtion taloudellinen tutkimuskeskus, 17.12.2018)
      This paper provides estimates and explores the role of own price import demand (Armington) elasticities between different source countries for five agricultural commodities in a framework that incorporates temporal dimension ...

    • Slipping through the Cracks of a Welfare State: Children of Immigrants in Finland 

      Sarvimäki, Matti; Ansala, Laura; Hämäläinen, Ulla
      VATT Working Papers : 72 (Valtion taloudellinen tutkimuskeskus VATT, 22.03.2016)
      We document large differences in educational attainment, criminal sentences and use of psychotropic medication between the children of immigrants and natives living in Finland. Among the offspring of immigrants from the ...

    • Social Push and the Direction of Innovation 

      Einiö, Elias; Feng, Josh; Jaravel, Xavier
      VATT Working Papers : 160 (Valtion taloudellinen tutkimuskeskus, 30.11.2023)
      What are the implications of unequal access to innovation careers for the direction of innovation and inequality? Leveraging novel linked datasets in the United States and Finland, we document that innovators create products ...

    • Studying a Sin Tax Scheme with Multiple Reforms - Lessons for Consumption Taxation 

      Kosonen, Tuomas; Jysmä, Sami; Savolainen, Riikka
      VATT Working Papers : 164 (Valtion taloudellinen tutkimuskeskus, 08.04.2024)
      This paper studies the relationship between substitutability of taxed and nontaxed goods and the price elasticity of demand. We organize the paper through a simple model that yields as a result a highly convex relationship ...

    • Subsidy Bidding Wars and the Structure of Multi-Plant Firms 

      Lapointe, Simon; Morand, Pierre-Henri
      VATT Working Papers : 115 (Valtion taloudellinen tutkimuskeskus, 22.01.2019)
      Governments spend large amounts of money to attract firms to their territory, often resulting from bidding wars against other regions. Previous papers show that such bidding wars can improve social welfare by allocating ...

    • Targeted Funding, Immigrant Background, and Educational Outcomes: Evidence from Helsinki's “Positive Discrimination” Policy 

      Silliman, Mikko
      VATT Working Papers : 91 (Valtion taloudellinen tutkimuskeskus, 18.08.2017)
      I estimate the impact of a targeted funding policy that provides disadvantaged schools in Helsinki with extra resources for hiring additional staff. Using a differences-in-differences strategy, I identify significant ...

    • Tax competition among local governments: evidence from a property tax reform in Finland 

      Lyytikäinen, Teemu
      VATT Working Papers : 26 (Valtion taloudellinen tutkimuskeskus VATT, 31.08.2011)
      This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the ...

    • Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment 

      Eerola, Essi; Kosonen, Tuomas; Kotakorpi, Kaisa; Lyytikäinen, Teemu; Tuimala, Jarno
      VATT Working Papers : 122 (Valtion taloudellinen tutkimuskeskus, 03.10.2019)
      We study rental income tax compliance using a large-scale randomized fild experiment and register data with third-party information on the ownership of apartments. We analyze the responses of potential landlords to treatment ...

    • Tax planning and investment responses to dividend taxation 

      Koivisto, Aliisa
      VATT Working Papers : 154 (Valtion taloudellinen tutkimuskeskus, 20.03.2023)
      This study explores how business owners respond to dividend taxes in different margins including tax planning and investment. I use administrative tax data on all privately held Finnish corporations and their main owners ...

    • Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland 

      Matikka, Tuomas
      VATT Working Papers : 55 (Valtion taloudellinen tutkimuskeskus VATT, 11.02.2014)
      This paper uses extensive Finnish panel data from 1995–2007 to analyze the elasticity of taxable income (ETI). I use individual changes in flat municipal income tax rates as an instrument for the overall changes in marginal ...

    • Technological changes, wage inequality and skill premiums: Evidence over three centuries 

      Ojala, Jari; Pehkonen, Jaakko
      VATT Working Papers : 5 (Valtion taloudellinen tutkimuskeskus VATT, 10.06.2009)
      This study analyses the evolution of wages and occupational composition of labour over three centuries, from 1755 to 1914, using worker-workplace data. The data from one industry offers a unique view on long-term trends ...

    • Technology, Labour Market Institutions and Early Retirement: Evidence from Finland 

      Yashiro, Naomitsu; Kyyrä, Tomi; Hwang, Hyunjeong; Tuomala, Juha
      VATT Working Papers : 136 (Valtion taloudellinen tutkimuskeskus, 23.12.2020)
      There are two major barriers to increasing employment of older workers. First, older workers engaged in codifiable, routine tasks are particularly prone to the risk of being displaced by computers and robots. Second, several ...

    • The Effect of Relative School Starting Age on Having an Individualized Curriculum in Finland 

      Kivinen, Aapo
      VATT Working Papers : 104 (Valtion taloudellinen tutkimuskeskus, 08.02.2018)
      In Finland, a child in special education receives an individualized curriculum when standard support does not suffice. One factor that may have an impact on the assignment of an individualized curriculum is the relative ...

    • The Effects of Corporate Taxes on Small Firms 

      Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas
      VATT Working Papers : 129 (Valtion taloudellinen tutkimuskeskus, 06.03.2020)
      We study the impact of corporate taxes on firm-level investments, total output and input usage by exploiting a 4.5 percentage-point corporate tax rate cut in Finland in 2014. We use detailed administrative data and a ...