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Viitteet 1-10 / 11
The effects of corporate taxes on small firms
(Elsevier, 2022)
We study the impact of corporate taxes on firm-level investments and business activity by exploiting a 6 percentage-point reduction in the corporate tax rate in 2012–2014 in Finland. We use detailed administrative data and ...
Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
(Oxford University Press, 2021)
This paper uses quasi-experimental variation in payroll tax rates in Finland to investigate how firms use their input factors. We find that higher payroll tax rates lead to large employment responses and have no effects ...
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 ...
Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
(Valtion taloudellinen tutkimuskeskus, 2021-01-29)
This paper uses quasi-experimental variation in payroll tax rates in Finland to investigate how firms use their input factors. We find that higher payroll tax rates lead to large employment responses and have no effects ...
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 ...
Yrittäjien sosiaaliturva ja yritystoiminnan aktiivisuus
(Valtion taloudellinen tutkimuskeskus VATT, 2019-07-29)
Yrittäjien eläkevakuutus (YEL) on erillinen osa julkista sosiaaliturvajärjestelmää Suomessa. YEL-järjestelmässä pakolliset eläkevakuutusmaksut riippuvat YEL-työtulosta, jonka tason yrittäjät voivat hyvin vapaasti itse ...
Gynnas småföretag av sänkt bolagsskatt?
(SNS, 2022-02-17)
Företag och entreprenörer spelar en viktig roll för att skapa nya arbetstillfällen och innovationer som annars inte skulle ha blivit till, vilket i sin tur leder till ökad välfärd i samhället. Att sänka skatter för företag ...
Kotitalousvähennyksen vaikutukset kotitalouspalvelujen kulutukseen, työllisyyteen ja harmaaseen talouteen
(Valtion taloudellinen tutkimuskeskus, 2021-01-25)
Tämä muistio kokoaa yhteen keskeisimmät tulokset laajemmasta englanninkielisestä raportista Valtioneuvoston kanslialle (Harju ym. 2021), jossa tutkitaan kotitalousvähennyksen vaikutuksia kotitalouspalvelujen kulutukseen ...
The Effects of Corporate Taxes on Small Firms
(Valtion taloudellinen tutkimuskeskus, 2020-03-06)
We study the impact of corporate taxes on firm-level investments, total output and input usage by exploiting a 4.5 percentage-point corporate tax rate cut in Finland in 2014. We use detailed administrative data and a ...
Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?
(Elsevier, 2019)
This paper studies the mechanisms behind the responses of entrepreneurs to size-dependent tax regulation. We exploit the value-added tax (VAT) exemption threshold in Finland. Both tax incentives (remitted VAT) and compliance ...