Selaus asiasanan mukaan kokoelmassa Vertaisarvioidut artikkelit (Peer-reviewed articles)

Viitteet 1-4 / 4

    • Effectiveness of Private and Public High Schools: Evidence from Finland 

      Kortelainen, Mika; Manninen, Kalle
      CESifo Economic Studies : 4 (Oxford University Press, 2019)
      A number of papers have compared the effectiveness of private and public schools in different institutional settings. However, most of these studies are observational and do not utilize experimental or quasi-experimental ...

    • Missing miles: Evasion responses to car taxes 

      Harju, Jarkko; Kosonen, Tuomas; Slemrod, Joel
      Journal of Public Economics (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 ...

    • Revenue-maximizing top earned income tax rate in the presence of income-shifting 

      Kotakorpi, Kaisa; Matikka, Tuomas
      Nordic Tax Journal : 1 (Nordic Tax Research Council, 2017)
      We provide an analysis of the revenue-maximizing top earned income tax rate for a country with one of the highest levels of earnings taxation in the world, Finland, and compare it to the current level of taxation. We account ...

    • The role of information in tax compliance: Evidence from a natural field experiment 

      Kosonen, Tuomas; Ropponen, Olli
      Economics Letters (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, ...