Haku
Viitteet 1-10 / 13
Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform
(Valtion taloudellinen tutkimuskeskus VATT, 2013-01-14)
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 ...
Does experience rating reduce disability inflow?
(Valtion taloudellinen tutkimuskeskus VATT, 2013-04-25)
This study explores whether the experience rating of employers' disability insurance premiums affects the inflow of older employees to disability benefits in Finland. To identify the causal effect of experience rating, we ...
The impact of tax incentives on the economic activity of entrepreneurs
(Valtion taloudellinen tutkimuskeskus VATT, 2013-01-10)
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 ...
Seat competitiveness and redistricting: Evidence from voting on municipal mergers
(Valtion taloudellinen tutkimuskeskus VATT, 2013-03-24)
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 ...
Effects of minimum bid increment in internet auctions: Evidence from a field experiment
(Valtion taloudellinen tutkimuskeskus VATT, 2013-02-15)
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 ...
Are Voters Rational?
(Valtion taloudellinen tutkimuskeskus VATT, 2013-09-27)
We test whether voters are rational in the sense that their decision to cast a vote depends on its expected impact on the election outcomes. We provide causal evidence on this rational voting hypothesis by using exogenous ...
Regionalization and its effects in Finland – a regional AGE modelling analysis
(VATT Institute for Economic ResearchValtion taloudellinen tutkimuskeskus VATT, 2013-04-10)
Regional structural change is currently among the greatest challenges facing the public sector in many EU countries. In countries like Finland, where the public sectors have a large role in providing educational, health ...
Common Pool Problems in Voluntary Municipal Mergers
(Valtion taloudellinen tutkimuskeskus VATT, 2013-12-27)
We analyze free-riding behavior by Finnish municipalities prior to municipal mergers. The merger process creates a temporary common pool problem, which arises because of a delay from the initial merger decision to the ...
Do Single-Party and Coalition Governments Differ in their Economic Outcomes? Evidence from Finnish Municipalities
(Valtion taloudellinen tutkimuskeskus VATT, 2013-10-07)
Even though Finland has proportional elections, single-party control in Finnish local councils is not uncommon contrary to what one might expect. The largest party holds more than half of the seats in every third Finnish ...
Restaurant VAT cut: Cheaper meal and more service?
(Valtion taloudellinen tutkimuskeskus VATT, 2013-10-09)
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 ...