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    • Top Incomes and Top Tax Rates: Implications for Optimal Taxation of Top Incomes in Finland 

      Riihelä, Marja; Sullström, Risto; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 88 (University of Tampere, School of Management, 02.05.2014)
      We apply optimal top marginal tax rate formulas with alternative social preferences to the Finnish economy using evidence on the responsiveness of top incomes in Finland to changes in top tax rates that have taken place ...