Selaus asiasanan mukaan kokoelmassa Valtion taloudellinen tutkimuskeskus VATT

    • Essays on public economics 

      Paukkeri, Tuuli
      VATT Publications : P72 (VATT Institute for Economic Research and Aalto University, 04.06.2018)
      This doctoral thesis is a collection of four essays in public economics that look at various public policies and their impacts on low-income and otherwise vulnerable individuals. The essays share the general aim of studying ...
    • How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers 

      Boonzaaier, Wian; Harju, Jarkko; Matikka, Tuomas; Pirttilä, Jukka
      VATT Working Papers : 85 (Valtion taloudellinen tutkimuskeskus, 28.04.2017)
      We study the responsiveness of small and medium-sized firms to corporate income taxes using population-wide administrative data from South Africa. We find sizable bunching of firms at the corporate income thresholds where ...
    • How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers 

      Boonzaaier, Wian; Harju, Jarkko; Matikka, Tuomas; Pirttimäki, Jukka
      International Tax and Public Finance (Springer US, 2019)
      We study the responsiveness of small- and medium-sized firms to a small-business corporate income tax schedule using population-wide administrative data from South Africa. We find sizeable bunching of firms at the corporate ...
    • 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 

      Haaparanta, Pertti; Shankar, Ravi; Paukkeri, Tuuli; Pirttilä, Jukka; Tuomala, Matti
      WIDER Working Paper : 18/2019 (UNU-WIDER, 03 / 2019)
      How does the public provision of education and the deployment of distortionary tax and subsidy instruments differ when the government’s objective is conventional welfarist compared to when the objective is the non-welfarist ...