Selaus asiasanan mukaan kokoelmassa VATT Working Papers

    • Company heterogeneity and mark-up variability 

      Tamminen, Saara; Chang, Han-Hsin
      VATT Working Papers : 32 (Valtion taloudellinen tutkimuskeskus VATT, 03.07.2012)
      Mark-ups are often assumed to be constant for all firms within a sector in theoretical models. This paper reflects empirically on the distributions of companies mark-ups in order to test this assumption. We use exhaustive, ...
    • 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 ...
    • Generic substitution policy, prices and market structure: evidence from a quasi-experiment in Finland 

      Hokkanen, Joni; Kangasharju, Aki; Linnosmaa, Ismo; Valtonen, Hannu
      VATT Working Papers : 35 (Valtion taloudellinen tutkimuskeskus VATT, 24.08.2012)
      The present paper evaluates the quantitative impact of a pharmaceutical reform on pharmaceutical prices. A generic substitution policy was introduced in Finland in 2003 to contain rising pharmaceutical expenditure. After ...