Selaus asiasanan mukaan kokoelmassa VATT Working Papers

    • The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland 

      Matikka, Tuomas
      VATT Working Papers : 69 (Valtion taloudellinen tutkimuskeskus VATT, 18.12.2015)
      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 ...
    • Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform 

      Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 43 (Valtion taloudellinen tutkimuskeskus VATT, 14.01.2013)
      This study examines the extent of direct tax avoidance through income-shifting between wages and dividends, and approximates the deadweight loss due to this behavior for the owners of privately held corporations. The dual ...
    • Housing transfer taxes and household mobility: Distortion on the housing or labour market? 

      Lyytikäinen, Teemu; Hilber, Christian A. L.
      VATT Working Papers : 47 (Valtion taloudellinen tutkimuskeskus VATT, 09.08.2013)
      We estimate the effect of the UK Stamp Duty Land Tax on household mobility using micro data. Exploiting a discontinuity in the tax schedule as a quasiexperimental setting, we isolate the impact of the stamp duty from other ...
    • A Note on the Effects of Income-Splitting under Dual Income Tax 

      Kari, Seppo; Ropponen, Olli
      VATT Working Papers : 81 (Valtion taloudellinen tutkimuskeskus VATT, 14.10.2016)
      This paper reconsiders the income-splitting rules of the Nordic dual income tax system, introduced to address the incentives to shift income between labor and capital income tax bases. These rules impute a return on equity, ...
    • The optimal tax treatment of housing capital in the neoclassical growth model 

      Eerola, Essi; Määttänen, Niku
      VATT Working Papers : 3 (Valtion taloudellinen tutkimuskeskus VATT, 30.03.2009)
      In a dynamic setting, housing capital is both an asset and a consumption good. But should it be taxed like other forms of consumption or like other forms of capital? We analyze this question by considering the taxation of ...
    • Restaurant VAT cut: Cheaper meal and more service? 

      Kosonen, Tuomas; Harju, Jarkko
      VATT Working Papers : 52 (Valtion taloudellinen tutkimuskeskus VATT, 09.10.2013)
      This paper provides causally plausible estimates of the effects of consumption taxes in a service sector on prices and demand for restaurant services. We utilize a large VAT reform affecting restaurant meals, where the VAT ...
    • Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland 

      Matikka, Tuomas
      VATT Working Papers : 55 (Valtion taloudellinen tutkimuskeskus VATT, 11.02.2014)
      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 ...