Selaus tekijän mukaan kokoelmassa Valtion taloudellinen tutkimuskeskus VATT

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    • Optimal taxation and public provision for poverty reduction 

      Kanbur, Ravi; Paukkeri, Tuuli; Pirttilä, Jukka; Tuomala, Matti
      International Tax and Public Finance : 1 (Springer Verlag, 2018)
      The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal ...

    • Promoting education under distortionary taxation: equality of opportunity versus welfarism 

      Haaparanta, Pertti; Kanbur, Ravi; Paukkeri, Tuuli; Pirttilä, Jukka; Tuomala, Matti
      The Journal of Economic Inequality : Open Access (Springer, 2022)
      A common claim in the policy discourse is that a government wishing to achieve equality of opportunity should use public provision of education for equalisation of opportunities rather than income taxation, which only ...

    • Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes 

      Immonen, Ritva; Kanbur, Ravi; Keen, Michael; Tuomala, Matti
      VATT-keskustelualoitteita : 128 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1996)
      It is widely recognised that optimal tax/transfer schemes will generally involve elements of both 'tagging' (the use of categorical benefits) and 'means-testing' (Income-relation of benefits). This paper explores the optimal ...