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Viitteet 1-8 / 8
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 ...
Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland
(Valtion taloudellinen tutkimuskeskus VATT, 2014-02-11)
This paper uses extensive Finnish panel data from 1995–2007 to analyze the elasticity of taxable income (ETI). I use individual changes in flat municipal income tax rates as an instrument for the overall changes in marginal ...
The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland
(Valtion taloudellinen tutkimuskeskus VATT, 2015-12-18)
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 ...
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 ...
Housing transfer taxes and household mobility: Distortion on the housing or labour market?
(Valtion taloudellinen tutkimuskeskus VATT, 2013-08-09)
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 ...
On Optimal Non-Linear Taxation and Public Good Provision in Overlapping Generations Economy
(Valtion taloudellinen tutkimuskeskus VATT, 1999-01-01)
Using the self-selection approach to tax analysis within an OLG framework, the paper examines optimal non-linear labour and capital income taxation and the provision of a durable public good. Under endogenous wages, the ...
The optimal tax treatment of housing capital in the neoclassical growth model
(Valtion taloudellinen tutkimuskeskus VATT, 2009-03-30)
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 ...
Yritysverotuksen vaikutus rahoitus- ja investointikannusteisiin
(Valtion taloudellinen tutkimuskeskus VATT, 2016-08-22)
Suomen yritysverotus vääristää yritysten rahoitus- ja investointipäätöksiä suosimalla velkarahoitusta ja kohteista muun muassa raskaita koneinvestointeja. VATT:n tuoreessa selvityksessä analysoidaan ratkaisutapoja näiden ...