Selaus asiasanan mukaan kokoelmassa VATT Research Reports

    • Assessment of the Macro-Economic Effects of Domestic Climate Policies for Finland 

      Kemppi, Heikki; Perrels, Adriaan; Lehtilä, Antti
      VATT-tutkimuksia : 82 (Valtion taloudellinen tutkimuskeskus VATT, 11.12.2001)
      This is the final report on macro-economic cost assessment of a domestic climate policy programme for Finland. The core assessment work was done with an energy systems model (EFOM) soft linked with a macro-economic model ...
    • Capital Income Taxation and Tax Criteria in International Capital Markets 

      Piekkola, Hannu
      VATT-tutkimuksia : 30 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1995)
      The study analyses the capital income taxation of foreign-source income, where residence and source criteria are the two well-known tax criteria. The study presents a globally optimal tax rule which equalizes the shadow ...
    • The Distribution and Redistribution of Income in Finland 1990-1993 

      Lehtinen, Teemu
      VATT-tutkimuksia : 43 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1998)
    • Dynamic Behaviour of the Firm Under Dual Income Taxation 

      Kari, Seppo
      VATT-tutkimuksia : 51 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1999)
      This study examines certain incentive aspects of the dual income tax system (DIT) operated in the four major Nordic countries since the beginning of the 1990s. In this tax system capital income is taxed at a flat rate, ...
    • The Effectiveness of Differentiation of the Finnish Car Purchase Tax according to Carbon Dioxide Emission Performance 

      Perrels, Adriaan; Tuovinen, Tarja
      VATT Research Reports : 168 (VATT Institute for Economic Research, 06.03.2012)
      The study concerns an assessment of the effectiveness of car purchase tax differentiation according to the CO2-emission performance of newly sold cars as implemented in Finland. This policy instrument came into force as ...
    • Encouragement and discouragement. Essays on taxation and government expenditure 

      Kosonen, Tuomas
      VATT Publications : P57 (Valtion taloudellinen tutkimuskeskus VATT, 11.02.2011)
      This thesis consists of an introduction to a topic of optimal use of taxes and government expenditure and three chapters analyzing these themes more in depth. Chapter 2 analyses to what extent a given amount of subsidies ...
    • Essays on behavioral responses to income taxes 

      Matikka, Tuomas
      VATT Publications : P68 (Valtion taloudellinen tutkimuskeskus VATT, 03.12.2014)
      This dissertation consists of an introductory chapter and four empirical essays on behavioral responses to income tax incentives. The introductory chapter presents the conceptual background of the welfare analysis of income ...
    • Essays on Finnish Municipal Finance and Intergovernmental Grants 

      Moisio, Antti
      VATT-tutkimuksia : 93 (Valtion taloudellinen tutkimuskeskus VATT, 08.11.2002)
      This PhD thesis is a collection of studies on Finnish municipal expenditures, revenues and intergovernmental grants. The main purpose of the study was to analyse the municipal expenditure variation between the matching ...
    • Essays on income inequality, poverty and the evolution of top income shares 

      Riihelä, Marja
      VATT Publications : P52 (Valtion taloudellinen tutkimuskeskus VATT, 22.05.2009)
      This dissertation on income inequality in Finland consists of an introduction and four self-contained essays on trends in the share of top incomes, economic poverty, regional income inequality and tax progressivity. In all ...
    • Essays on International Trade and Tax Policy in Vertically Related Markets 

      Holm, Pasi
      VATT-tutkimuksia : 18 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1994)
    • Essays on Labour Taxation and Unemployment Insurance 

      Sinko, Pekka
      VATT-tutkimuksia : 111 (Valtion taloudellinen tutkimuskeskus VATT, 20.07.2004)
      The study consists of four essays, which analyse the implications of labour taxation and unemployment insurance (UI) in the models of imperfectly competitive labour markets. The first essay studies the effects of labour ...
    • Essays on taxation – Evidence from tax reforms 

      Harju, Jarkko
      VATT Publications : P64 (Valtion taloudellinen tutkimuskeskus VATT, 27.11.2013)
      This dissertation consists an introductory chapter and four empirical essays on the taxation of firms and individuals. The first essay concentrates on how the Finnish tax reform of 2005 affected voluntary pension plan ...
    • Essays on Timber Supply and Forest Taxation 

      Ollikainen, Markku
      VATT-tutkimuksia : 33 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1996)
      By using the two-period model, this study analyzes the effects of forest taxation on the short-term timber supply of nonindustrial private forest owners. The study consists of three separate articles and a note that have ...
    • Legal and Institutional Framework for Marginal Cost Pricing in Urban Transport in Europe 

      Milne, David; Niskanen, Esko; Verhoef, Erik
      VATT-tutkimuksia : 76 (Valtion taloudellinen tutkimuskeskus VATT, 31.10.2001)
    • Local public sector in transition: A Nordic perspective 

      Moisio, Antti
      VATT Publications : P56 (Valtion taloudellinen tutkimuskeskus VATT, 11.11.2010)
      This book consists of six original essays of which four discuss and analyse the situation of the local governments in Denmark, Finland, Sweden and Norway. In addition, two essays provide a more general view of fiscal ...
    • On Open Economy Tax Policy 

      Hetemäki, Martti
      VATT-tutkimuksia : 6 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1991)
    • Studies on the Effects of Property Taxation, Rent Control and Housing Allowances 

      Lyytikäinen, Teemu
      VATT Research Reports : 140 (Valtion taloudellinen tutkimuskeskus VATT, 10.12.2008)
      This thesis consists of an introduction to the economic analysis of housing markets (Chapter 1) and three studies each analyzing different housing policy instruments. Chapter 2 examines the effect on housing construction ...
    • Taxation, Employment and the Environment - General Equilibrium Analysis with Unionised Labour Markets 

      Sinko, Pekka
      VATT-tutkimuksia : 54 (Valtion taloudellinen tutkimuskeskus VATT, 01.01.1999)
      We evaluate the effects of labour and environmental taxes in a general equilibrium model with unionised labour markets and involuntary unemployment. Environmental externality is related to the consumption of a polluting ...
    • Three takes on sustainability 

      Honkatukia, Juha
      VATT Publications : P58 (Valtion taloudellinen tutkimuskeskus VATT, 06.10.2011)
      Ageing of the population causes a two-fold problem for the sustainability of public finances. It tends to increase public expenditure on age-related services and the demand for labor in the sectors providing these services ...
    • Trends in top income shares in Finland 1966-2007 

      Sullström, Risto; Riihelä, Marja; Tuomala, Matti
      VATT Research Reports : 157 (VATT Institute for Economic Research, 08.09.2010)
      This paper provides new evidence about the evolution of top incomes in Finland over the period 1966–2007. Using micro data we construct estimates of shares of top income groups. The paper shows how the proportion of income ...