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Viitteet 1-5 / 5
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 ...
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 ...
More haircut after VAT cut? On the efficiency of service sector consumption taxes
(Valtion taloudellinen tutkimuskeskus VATT, 2013-09-26)
Consumption tax rates targeted at specific sectors are often reformed without empirical knowledge about the efficiency of these policies. This paper sheds light on the efficiency issue, the potential for welfare improving ...
The role of information in tax compliance: Evidence from a natural field experiment
(Valtion taloudellinen tutkimuskeskus VATT, 2013-09-16)
It is challenging to distinguish the role of information in tax compliance from
other factors affecting it. This paper utilizes a novel natural field experiment
design to study the issue. In the experiment firms reporting ...
Verohallinnon ja VATT:n yhteishankkeiden tulokset
(Valtion taloudellinen tutkimuskeskus VATT, 2013-10-04)