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Viitteet 1-10 / 16
Ravintoloiden arvonlisäveroalennuksen hintavaikutukset
(Valtion taloudellinen tutkimuskeskus VATT, 2010-11-24)
Tässä tutkimuksessa arvioidaan ravintoloiden arvonlisäverokannan alentamisen vaikutuksia ravintolapalveluiden hintoihin. Arvonlisäveroa alennettiin heinäkuun 2010 alusta lähtien 22 prosentista 13 prosenttiin. Tutkimuksessa ...
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 ...
Firm types, price-setting strategies, and consumption-tax incidence
(Elsevier, 2018)
We analyze price responses to large restaurant VAT rate reductions in two different European countries. Our results show that responses in the short and medium run were clustered around two focal points of zero pass-through ...
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 ...
Firm types, price-setting strategies, and consumption-tax incidence
(Valtion taloudellinen tutkimuskeskus VATT, 2015-12-29)
Studying very detailed micro data collected around two different VAT reforms in Europe, we show that tax incidence is heavily dependent on the characteristics of the price-setting firms. The reforms generated bimodal ...
Verohallinnon ja VATT:n yhteishankkeiden tulokset
(Valtion taloudellinen tutkimuskeskus VATT, 2013-10-04)
What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes
(University of Chicago Press, 2020)
This paper provides evidence that prices respond significantly more strongly to increases than to decreases in Value-Added Taxes (VATs). First, using two plausibly exogenous VAT changes, we show that prices respond twice ...
Missing miles: Evasion responses to car taxes
(Elsevier, 2020)
We study a tax evasion response to car taxes in Finland, where used car importers overstate the mileage to reduce tax liability. First, we develop a tax evasion measure by comparing reported mileage upon import with ...
The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data
(Elsevier, 2022)
We use station-level price data and a significant diesel-fuel carbon tax reform to study who bears the economic burden of fuel carbon taxes. We use a difference-in-differences strategy to estimate the pass-through of the ...
Does Household Tax Credit Increase Demand and Employment in the Service Sector?
(Prime Minister’s Office, 2021-01-25)
This report studies the effects of household tax credit (HTC). We use data from the Tax Authorities in Finland and Sweden. These data are firm-level monthly value added tax reports, annual income tax filings and individual-level ...