Selaus asiasanan mukaan kokoelmassa Valtion taloudellinen tutkimuskeskus VATT
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Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?
Journal of Public Economics (Elsevier, 2019)This paper studies the mechanisms behind the responses of entrepreneurs to size-dependent tax regulation. We exploit the value-added tax (VAT) exemption threshold in Finland. Both tax incentives (remitted VAT) and compliance ... -
Government payments, market profits and structural change in agriculture - A replicator dynamics approach
Journal of Evolutionary Economics : 4 (Springer Verlag, 2018)I analyze the interaction of two institutions, markets and public policies, and their effect on structural change in agriculture. More specifically, I consider how subsidies affect functioning of input and output markets, ...