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Viitteet 1-10 / 27
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 ...
To work or not to work? The effct of child-care subsidies on the labour supply of parents
(Valtion taloudellinen tutkimuskeskus VATT, 2011-04-29)
This paper studies the effect of child-care subsidies on maternal labour supply. In the Finnish child-care system, parents taking care of their children at home receive a relatively generous home-care allowance. I use ...
Makeisvero – tehokasta kulutusverotusta vai kulutuskäyttäytymisen ohjausta?
(Valtion taloudellinen tutkimuskeskus VATT, 2012-08-24)
Vuoden 2011 alusta Suomessa otettiin käyttöön makeisvero, jonka mielekkyydestä on käyty paljon keskustelua. Empiirisen aineiston perusteella makeisten ja jäätelöiden kuluttajahinnat ovat nousseet makeisveron seurauksena ...
What was actually cut in the barbers' VAT cut?
(Valtion taloudellinen tutkimuskeskus VATT, 2010-11-23)
The tax incidence of consumption taxes across various sectors of the economy is a key aspect when designing a tax structure. However, there are very few empirical findings on this subject. This paper studies the tax incidence ...
Kotihoidon tuen vaikutus lapsiin
(Palkansaajien tutkimuslaitos, 2018-05-15)
Kotihoidon tukea maksetaan lasten ollessa 1–2-vuotiaita. Lasten kotihoidon tuen ja sen kunnallisten lisien variaation avulla pystytään identifi oimaan kotihoidon tuen kausaaliset vaikutukset. Tulokset osoittavat, että ...
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 ...
More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes
(Elsevier, 2015)
Consumption tax rates targeted at specific sectors are often reformed without any empirical knowledge about the efficiency of these policies. This paper sheds light on tax incidence as well as the efficiency issue, the ...
The role of information in tax compliance: Evidence from a natural field experiment
(Elsevier, 2015)
This paper studies how much firms make unintentional mistakes in their tax filing, and to what extent this can be affected by providing information about the tax code. We utilize a novel natural field experiment design, ...
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 ...