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Viitteet 31-40 / 56
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 ...
Esseitä verouudistusten vaikutuksista
(Taloustieteellinen yhdistys, 2014-02-20)
Väitöksen ensimmäisessä artikkelissa tutkitaan sitä, miten vuonna 2005 Suomessa toteutettu verouudistus vaikutti vapaaehtoisiin eläkevakuutuksiin eli miten yksilöiden säästämiskäyttäytyminen uudistuksen vaikutuksesta ...
Expanding access to administrative data: The case of tax authorities in Finland and the UK
(VATT Institute for Economic Research, 2018-03-20)
We discuss typical issues in getting access to and using high-quality administrative tax data and in cooperating with the tax authority, including running field experiments. We reflect on practical solutions to these issues, ...
Expanding access to administrative data: the case of tax authorities in Finland and the UK
(Springer Verlag, 2019)
We discuss typical issues in getting access to and using high-quality administrative tax data for research purposes. We discuss research involving both quasi- and field experiments implemented together with the tax authority. ...
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 ...
Does Mandating Social Insurance Affect Entrepreneurial Activity?
(American Economic Association, 2020)
This paper estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland. We find that relaxing the social insurance mandate leads entrepreneurs to ...
Does Mandating Social Insurance Affect Entrepreneurial Activity?
(Valtion taloudellinen tutkimuskeskus, 2019-06-18)
This paper estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland. We find that relaxing the social insurance mandate leads entrepreneurs to ...
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 ...
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 ...
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 ...