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Viitteet 1-7 / 7
Voluntary pension savings and tax incentives: Evidence from Finland
(Valtion taloudellinen tutkimuskeskus VATT, 2012-06-25)
This paper studies empirically savers' behavioral responses to the Finnish tax reform of 2005 by using comprehensive panel data. The tax schedule of voluntary pension savings changed from progressive to proportional, ...
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 ...
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 ...
Non-linear dividend tax and dynamics of the firm
(Valtion taloudellinen tutkimuskeskus VATT, 2012-12-07)
This paper analyses the implications of a non-linear dividend tax in a life-cycle model of the firm. In the model new firms first enter markets, then grow, financing from retained earnings and finally distribute their ...
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 ...
The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?
(Valtion taloudellinen tutkimuskeskus VATT, 2014-09-11)
Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in effort and other real ...
The effect of church tax on church membership
(Valtion taloudellinen tutkimuskeskus VATT, 2010-12-30)
Abstract
In this study we examine the effect of church tax on the church membership decision using Finnish data. We present both descriptive statistics from an opting-out website and econometric evidence exploiting the ...