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Reconciling the evidence of Card and Krueger (1994) and Neumark and Wascher (2000)
(Valtion taloudellinen tutkimuskeskus VATT, 2011-04-29)
We employ the original Card and Krueger (1994) and Neumark and Wascher (2000) data together with the changes-in-changes (CIC) estimator to re-examine the evidence of the effect of minimum wages on employment. Our study ...
A Note on the Effects of Income-Splitting under Dual Income Tax
(Valtion taloudellinen tutkimuskeskus VATT, 2016-10-14)
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, ...
Firm Responses to an Interest Barrier: Empirical Evidence
(Valtion taloudellinen tutkimuskeskus, 2017-06-27)
This paper studies the effects of an interest barrier that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ full population data of Finnish, Swedish and ...
The role of information in tax compliance: Evidence from a natural field experiment
(Valtion taloudellinen tutkimuskeskus VATT, 2013-09-16)
It is challenging to distinguish the role of information in tax compliance from
other factors affecting it. This paper utilizes a novel natural field experiment
design to study the issue. In the experiment firms reporting ...
A Note on the Robustness of Card and Krueger (1994) and Neumark and Wascher (2000)
(Valtion taloudellinen tutkimuskeskus VATT, 2011-06-14)
This note adds to the discussion originating from David Card and Alan B. Krueger (1994; CK) and David Neumark and William Wascher (2000; NW). It re-evaluates their results by using the semiparametric difference-in-differences ...
Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)
(Valtion taloudellinen tutkimuskeskus, 2018-10-24)
We employ a dynamic investment model to study the investment incentives of the Allowance for Growth and Investment (AGI) proposed by the European Commission in its two-step approach towards the Common Consolidated Corporate ...
Resource and Environmental Policies for the Mining Industry: What Should Governments Do About the Increasing Social and Environmental Risks?
(Valtion taloudellinen tutkimuskeskus, 2020-12-29)
Growing demand for materials required in the construction of renewable technologies and zeroemission infrastructure may signal significant changes for the minerals and metals market. These in turn might exacerbate the ...