Selaus asiasanan mukaan kokoelmassa VATT Working Papers

Viitteet 1-20 / 29

    • Corporate tax in an international environment - Problems and possible remedies 

      Kari, Seppo
      VATT Working Papers : 62 (Valtion taloudellinen tutkimuskeskus VATT, 17.03.2015)
      This paper addresses the problems of corporate taxation in a globalized world. It first illustrates recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and ...

    • Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform 

      Kari, Seppo; Harju, Jarkko
      VATT Working Papers : 27 (Valtion taloudellinen tutkimuskeskus VATT, 12.10.2011)
      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 ...

    • Do homeowners benefit urban neighborhoods? Evidence from housing prices 

      Saarimaa, Tuukka; Kortelainen, Mika
      VATT Working Papers : 36 (Valtion taloudellinen tutkimuskeskus VATT, 03.09.2012)
      Homeownership is heavily subsidized in many countries mainly through the tax code. The adverse effects of lenient tax treatment of owner-occupied housing on economic efficiency and growth are large and well documented in ...

    • Do tax incentives for research increase firm innovation? An RD Design for RD 

      Dechezleprêtre, Antoine; Einiö, Elias; Martin, Ralf; Nguyen, Kieu-Trang; Van Reenen, John
      VATT Working Papers : 73 (Valtion taloudellinen tutkimuskeskus VATT, 13.04.2016)
      We present the first evidence showing causal impact of research and development (R&D) tax incentives on innovation outcomes. We exploit a change in the asset-based size thresholds for eligibility for R&D tax subsidies and ...

    • 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 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: 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 ...

    • 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 types, price-setting strategies, and consumption-tax incidence 

      Kosonen, Tuomas; Harju, Jarkko; Nordström Skans, Oskar
      VATT Working Papers : 70 (Valtion taloudellinen tutkimuskeskus VATT, 29.12.2015)
      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 ...

    • Granting public or private consumption? Effects of grants on local public spending and income taxes 

      Lundqvist, Heléne
      VATT Working Papers : 15 (Valtion taloudellinen tutkimuskeskus VATT, 27.09.2010)
      While the literature on how intergovernmental grants affect the budget of receiving jurisdictions is numerous, the very few studies that explicitly deal with likely endogeneity problems focus on grants targeted towards ...

    • Housing transfer taxes and household mobility: Distortion on the housing or labour market? 

      Lyytikäinen, Teemu; Hilber, Christian A. L.
      VATT Working Papers : 47 (Valtion taloudellinen tutkimuskeskus VATT, 09.08.2013)
      We estimate the effect of the UK Stamp Duty Land Tax on household mobility using micro data. Exploiting a discontinuity in the tax schedule as a quasiexperimental setting, we isolate the impact of the stamp duty from other ...

    • The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment 

      Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka
      VATT Working Papers : 9 (Valtion taloudellinen tutkimuskeskus VATT, 08.09.2009)
      There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment and the evidence is based mainly on the behaviour of large listed companies. This paper utilises a large ...

    • The impact of tax incentives on the economic activity of entrepreneurs 

      Kosonen, Tuomas; Harju, Jarkko
      VATT Working Papers : 42 (Valtion taloudellinen tutkimuskeskus VATT, 10.01.2013)
      Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions ...

    • Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI) 

      Kari, Seppo; Laitila, Jussi; Ropponen, Olli
      VATT Working Papers : 110 (Valtion taloudellinen tutkimuskeskus, 24.10.2018)
      We employ a dynamic investment model to study the investment incentives of the Allowance for Growth and Investment (AGI) proposed by the European Commission in its two-step approach towards the Common Consolidated Corporate ...

    • Missing Miles: Evasion Responses to Car Taxes 

      Harju, Jarkko; Kosonen, Tuomas; Slemrod, Joel
      VATT Working Papers : 123 (Valtion taloudellinen tutkimuskeskus, 03.10.2019)
      We study a tax evasion response to car taxes in Finland, where used car importers overstate the mileage to reduce tax liability. First, we develop a tax evasion measure by comparing reported mileage upon import with ...

    • More haircut after VAT cut? On the efficiency of service sector consumption taxes 

      Kosonen, Tuomas
      VATT Working Papers : 49 (Valtion taloudellinen tutkimuskeskus VATT, 26.09.2013)
      Consumption tax rates targeted at specific sectors are often reformed without empirical knowledge about the efficiency of these policies. This paper sheds light on the efficiency issue, the potential for welfare improving ...

    • Non-linear dividend tax and dynamics of the firm 

      Kari, Seppo; Laitila, Jussi
      VATT Working Papers : 41 (Valtion taloudellinen tutkimuskeskus VATT, 07.12.2012)
      This paper analyses the implications of a non-linear dividend tax in a life-cycle model of the firm. In the model new firms first enter markets, then grow, financing from retained earnings and finally distribute their ...

    • The optimal tax treatment of housing capital in the neoclassical growth model 

      Eerola, Essi; Määttänen, Niku
      VATT Working Papers : 3 (Valtion taloudellinen tutkimuskeskus VATT, 30.03.2009)
      In a dynamic setting, housing capital is both an asset and a consumption good. But should it be taxed like other forms of consumption or like other forms of capital? We analyze this question by considering the taxation of ...

    • Restaurant VAT cut: Cheaper meal and more service? 

      Kosonen, Tuomas; Harju, Jarkko
      VATT Working Papers : 52 (Valtion taloudellinen tutkimuskeskus VATT, 09.10.2013)
      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 ...

    • 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 ...