Selaus asiasanan mukaan kokoelmassa VATT Working Papers

    • The effect of church tax on church membership 

      Lyytikäinen, Teemu; Santavirta, Torsten
      VATT Working Papers : 20 (Valtion taloudellinen tutkimuskeskus VATT, 30.12.2010)
      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 ...
    • The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not? 

      Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 56 (Valtion taloudellinen tutkimuskeskus VATT, 11.09.2014)
      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 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 ...
    • The impact of tax incentives on the economic activity of entrepreneurs 

      Kosonen, Tuomas; Harju, Jarkko
      VATT Working Papers : 42 (Valtion taloudellinen tutkimuskeskus VATT, 10.01.2013)
      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 ...
    • Non-linear dividend tax and dynamics of the firm 

      Kari, Seppo; Laitila, Jussi
      VATT Working Papers : 41 (Valtion taloudellinen tutkimuskeskus VATT, 07.12.2012)
      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 ...
    • 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, ...
    • 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 ...
    • Voluntary pension savings and tax incentives: Evidence from Finland 

      Harju, Jarkko
      VATT Working Papers : 33 (Valtion taloudellinen tutkimuskeskus VATT, 25.06.2012)
      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, ...