Selaus nimekkeen mukaan kokoelmassa VATT Discussion Papers (1990-2008)

    • Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes 

      Immonen, Ritva; Kanbur, Ravi; Keen, Michael; Tuomala, Matti
      VATT-keskustelualoitteita : 128 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1996)
      It is widely recognised that optimal tax/transfer schemes will generally involve elements of both 'tagging' (the use of categorical benefits) and 'means-testing' (Income-relation of benefits). This paper explores the optimal ...
    • Tax Incidence and Optimal Forest Taxation under Stochastic Demand 

      Koskela, Erkki; Ollikainen, Markku
      VATT-keskustelualoitteita : 99 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1995)
      Paperissa tarkastellaan metsäverotuksen kohtaantoa ja yhteiskunnan kannalta optimaalista metsäverotusta, kun raakapuumarkkinoilla vallitsee puhdas kilpailu ja puun tulevaan kysyntään liittyy epävarmuutta, mistä johtuen ...
    • Tax Progression and Structure of Labour Taxation in an Open Economy General Equilibrium Model with Monopoly Unions 

      Holm, Pasi; Koskela, Erkki
      VATT-keskustelualoitteita : 80 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1995)
    • Tax Progressivity and Recent Evolution of the Finnish Income Inequality 

      Sullström, Risto; Riihelä, Marja; Suoniemi, Ilpo
      VATT-keskustelualoitteita : 460 (Valtion taloudellinen tutkimuskeskus VATT, 17.12.2008)
      After the Economic Crisis in early 1990s the Finnish economy has recovered rapidly, and simultaneously a major period of equalization from the mid 1970s to the mid 1990s has been reversed, taking the levels of the Gini ...
    • Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax 

      Kari, Seppo; Karikallio, Hanna
      VATT-keskustelualoitteita : 416 (Valtion taloudellinen tutkimuskeskus VATT, 05.04.2007)
      The paper analyses efficiency aspects of a dual income tax system with a higher tax on capital gains than dividends. It argues that apart from the distortions to investments claimed in earlier literature, the system puts ...
    • Taxation and Debt Financing of Home Acquisition: Evidence from the Finnish 1993 Tax Reform 

      Saarimaa, Tuukka
      VATT-keskustelualoitteita : 366 (Valtion taloudellinen tutkimuskeskus VATT, 06.04.2005)
      The 1993 Finnish tax reform reduced the incentives to use debt financing in home acquisition for high-income households. Before the reform mortgage interest was deductible according to a progressive schedule creating a ...
    • Taxes, Growth and Unemployment in the OECD Countries - Does Collective Bargaininig Matter? 

      Kiander, Jaakko; Kilponen, Juha; Vilmunen, Jouko
      VATT-keskustelualoitteita : 235 (Valtion taloudellinen tutkimuskeskus VATT, 19.12.2000)
      This paper analyses how collective bargaining affects the level and structure of labour and capital taxes in OECD countries by using cross-country-time-series data. Corporatist countries are found to have higher effective ...
    • Technical Change, Efficiency, Firm Size and Age in an RD Intensive Sector 

      Berghäll, Elina
      VATT-keskustelualoitteita : 390 (Valtion taloudellinen tutkimuskeskus VATT, 04.05.2006)
      The relationship between firm size and age relative to technical change and efficiency is examined in a highly innovative and dynamic sector, the Finnish ICT equipment manufacturing industry. A stochastic frontier model ...
    • Technical Efficiency in an RD Intensive Industry: Finnish ICT Manufacturing 

      Berghäll, Elina
      VATT-keskustelualoitteita : 389 (Valtion taloudellinen tutkimuskeskus VATT, 04.05.2006)
      Technical efficiency levels in Finnish ICT manufacturing are established by applying a stochastic frontier model and retrieving Method of Moments and Battese-Coelli efficiency measures to identify both permanent and ...
    • Testing a Flood Protection Case by Means of a Group Decision Support System 

      Perrels, Adriaan; Molarius, Riitta; Porthin, Markus; Rosqvist, Tony
      VATT-keskustelualoitteita : 449 (Valtion taloudellinen tutkimuskeskus VATT, 02.09.2008)
      The report discusses an experimental decision-making simulation session applied to a flood protection case study against the backdrop of flood risks reinforced by climate change. A diverse set of interest groups was ...
    • Testing Nonlinear Dynamics, Long Memory and Chaotic Behaviour with Financial and Nonfinancial Data 

      Takala, Kari; Virén, Matti
      VATT-keskustelualoitteita : 147 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1997)
      This paper contains a set of tests for nonlinearities in economic time series. The tests comprise both standard diagnostic tests for revealing nonlinearities and some new developments in modelling nonlinearities. The latter ...
    • Testing the "Natural Rate of Suicide" Hypothesis 

      Virén, Matti
      VATT-keskustelualoitteita : 185 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1998)
      This paper analyses the economic determinants of suicide. More specifically, we test the hypothesis that suicide is related to shocks or news concerning income growth. Testing is based on an error correction model of suicide ...
    • Trade Preferences in the EU Sugar Sector: Winners and Losers 

      Kerkelä, Leena; Huan-Niemi, Ellen
      VATT-keskustelualoitteita : 358 (Valtion taloudellinen tutkimuskeskus VATT, 25.01.2005)
      The ongoing trade negotiations, unilateral trade concessions and obligations under the WTO are pushing the EU sugar regime to undertake reforms. These reforms will alter the positions of developing countries in the global ...
    • Turkish EU Membership: A Simulation Study on Economic Effects 

      Sulamaa, Pekka; Widgrén, Mika
      VATT-keskustelualoitteita : 410 (Valtion taloudellinen tutkimuskeskus VATT, 12.01.2007)
      This paper evaluates the economic effects of Turkish EU membership. The evaluation is based on the widely utilized computable general equilibrium called model GTAP (Global Trade Analysis Project). Imperfect competition is ...
    • Uncovering the Dimensions of the Common Good - Problems of Measurement of the Size of the Public Sector 

      Hjerppe, Reino
      VATT-keskustelualoitteita : 322 (Valtion taloudellinen tutkimuskeskus VATT, 23.12.2003)
      There are problems in the measures of the size of the public sector both from the perspective of welfare state policies, monetary policy and the analysis of the economic role of public sector in general. In practice there ...
    • Understanding Efficiency Differences of Schools: Practitioners' Views on Students, Staff Relations, School Management and the Curriculum 

      Kirjavainen, Tanja
      VATT-keskustelualoitteita : 450 (Valtion taloudellinen tutkimuskeskus VATT, 02.09.2008)
      This study analyses the views of the staff members of nine upper secondary schools in Finland that were in the upper or lower tails of the efficiency distribution measured with stochastic frontier analysis. Teachers and ...
    • Unemployment and Migration: Does Moving Help? 

      Pekkala, Sari
      VATT-keskustelualoitteita : 281 (Valtion taloudellinen tutkimuskeskus VATT, 04.07.2002)
      This paper studies the migration behaviour of the unemployed in Finland, and analyses the causal effect of moving on individual employment status. In 1994 17 per cent of the labour force was unemployed and the unemployment ...
    • Unemployment and Subjective Well-being: Does Money Make a Difference 

      Venetoklis, Takis; Ervasti, Heikki
      VATT-keskustelualoitteita : 391 (Valtion taloudellinen tutkimuskeskus VATT, 04.05.2006)
      In this paper we focus on the level of subjective well-being and its determinants among the unemployed as compared with those currently in paid labour. In theoretical terms, strongly contradictory views prevail on the ...
    • Unemployment Insurance with Limited Duration and Variable Replacement Ratio - Effects on Optimal Search 

      Sinko, Pekka
      VATT-keskustelualoitteita : 253 (Valtion taloudellinen tutkimuskeskus VATT, 30.04.2001)
      This paper analyses the effects of an unemployment insurance with limited potential duration in a job search model with endogenous effort. Both constant and declining time sequence of benefits are considered. The model ...
    • Unions, Labour supply and Structure of Taxation: Equal Tax Bases 

      Kiander, Jaakko; Holm, Pasi; Koskela, Erkki
      VATT-keskustelualoitteita : 110 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1995)
      This paper investigates the employment effects of changes in the structure of taxation and in the tax progression. The contribution is to add endogenous determination of working hours into a union wage setting model. Thus ...