Haku
Viitteet 1-5 / 5
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 ...
Eläkeläisten työnteon taloudelliset kannustimet
(Valtion taloudellinen tutkimuskeskus VATT, 2014-12-12)
Listaamattomien osakeyhtiöiden osingonjako ja taserakenteet
(Valtion taloudellinen tutkimuskeskus VATT, 2010-06-28)
Essays on behavioral responses to income taxes
(Valtion taloudellinen tutkimuskeskus VATT, 2014-12-03)
This dissertation consists of an introductory chapter and four empirical essays on behavioral responses to income tax incentives. The introductory chapter presents the conceptual background of the welfare analysis of income ...