Selaus asiasanan mukaan kokoelmassa VATT Working Papers

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    • 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, ...

    • Voluntary pension savings: the effects of the Finnish tax reform on savers' behaviour 

      Harju, Jarkko
      VATT Working Papers : 7 (Valtion taloudellinen tutkimuskeskus VATT, 17.06.2009)
      Many countries tax voluntary pension savings using the so-called EET model, based on tax-deductible savings and taxable withdrawals. In Finland the tax reform of 2005 changed the tax rate schedule from progressive to ...