Muut työpaperit


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  • Paying Moms to Stay Home: Short and Long Run Effects on Parents and Children 

    Gruber, Jonathan; Kosonen, Tuomas; Huttunen, Kristiina
    NBER Working Paper : 30931 (NBER, 09.02.2023)
    We study the impacts of a policy designed to reward mothers who stay at home rather than join the labor force when their children are under age three. We use regional and over time variation to show that the Finnish Home ...
  • (Not) Anticipating Predictable Inheritances 

    Vihriälä, Erkki; Virkola, Tuomo
    SSRN Working Paper (SSRN, 19.10.2023)
    We study whether people spend in anticipation of predictable inheritances from elderly parents or act as if inheritances are unpredictable windfalls. Implying incomplete anticipation, children increase car purchases by 36 ...
  • Profit Shifting of Multinational Enterprises: Evidence from the Nordics 

    Viertola, Marika
    FIT Working Paper : 18 (Tampereen yliopisto, 19.12.2023)
    This paper studies how Nordic multinational enterprises (MNEs) react to tax incentives generated by international corporate income tax rate differences and shift profit to low tax countries. A firm level panel data set ...
  • Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance 

    Harju, Jarkko; Juuti, Toni; Matikka, Tuomas
    FIT Working Paper : 17 (Tampereen yliopisto, 20.12.2023)
    Using detailed full-population data from Finland, we provide evidence on selection into entrepreneurship and the dynamic implications of establishing a new business. Individuals at the very top of the personal income ...
  • Promoting active transport through health information: evidence from a randomized controlled trial 

    Ahlvik, Lassi; Sahari, Anna
    FIT Working Paper : 16 (Tampereen yliopisto, 18.12.2023)
    The negative health impacts of passive transport can be substantial both from the individual point of view and with respect to public spending on health. We run a field experiment to study the effectiveness of information ...
  • Tax planning and investment responses to dividend taxation 

    Koivisto, Aliisa
    FIT Working Paper : 15 (Tampereen yliopisto, 01.09.2023)
    This study explores empirically how business owners respond to dividend taxes in a range of different margins including tax planning and investment. Using administrative tax data on all privately held Finnish corporations, ...
  • Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment 

    Eerola, Essi; Kosonen, Tuomas; Kotakorpi, Kaisa; Lyytikäinen, Teemu
    FIT Working Paper : 14 (Tampereen yliopisto, 23.06.2023)
    We study rental income tax compliance using novel third-party information and a large-scale randomized field experiment. The third-party information combines register data on the ownership and occupancy of apartments. The ...
  • Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda 

    Jouste, Maria; Kaidu Barugahara, Tina; Okello Ayo, Joseph; Pirttilä, Jukka; Rattenhuber, Pia
    FIT Working Paper : 13 (Tampereen yliopisto, 09.06.2023)
    We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a low-income country in ...
  • Moral Hazard in Drug Purchases 

    Verho, Jouko; Harju, Jarkko
    FIT Working Paper : 12 (Tampereen yliopisto, 29.05.2023)
    We study the moral hazard effects of the drug copayment threshold in Finland using detailed prescription drug purchase data. The analysis reveals that the average drug costs increase discontinuously by 17% at the threshold ...
  • Incentives, Health, and Retirement: Evidence from a Finnish Pension Reform 

    Ollonqvist, Joonas; Kotakorpi, Kaisa; Laaksonen, Mikko; Martikainen, Pekka; Pirttilä, Jukka; Tarkiainen, Lasse
    FIT Working Paper : 11 (Tampereen yliopisto, 23.05.2023)
    We analyse the effects of changes in retirement incentives on retirement behaviour, utilising a Finnish pension reform implemented in 2005. The reform generated financial incentives to postpone retirement for some groups ...
  • Which income comparisons matter to people, and how? Evidence from a large field experiment 

    Xiaogeng, Xu; Metsälampi, Satu; Kirchler, Michael; Kotakorpi, Kaisa; Matthews, Peter Hans; Miettinen, Topi
    FIT Working Paper : 10 (Tampereen yliopisto, 10.05.2023)
    Received wisdom holds that income rank matters for life satisfaction. In much of the literature, however, income comparisons are limited to the national population and evidence is correlational. In this paper, we investigate ...
  • Discrete Labor Supply: Quasi-Experimental Evidence and Implications 

    Kosonen, Tuomas; Matikka, Tuomas
    FIT Working Paper : 9 (Tampereen yliopisto, 19.04.2023)
    We provide quasi-experimental evidence of discrete labor supply. We utilize a novel institutional setting where a reform shifted an income notch to a higher income level, and compare earnings distributions of treated and ...
  • Do household tax credits increase consumption? The role of demand elasticity and the extent of demand 

    Harju, Jarkko; Jysmä, Sami; Koivisto, Aliisa; Kosonen, Tuomas
    FIT Working Paper : 8 (Tampereen yliopisto, 30.03.2023)
    This paper studies the effects of household tax credit (HTC) on service demand and tax evasion. HTC is a tax credit for consumers to reclaim a share of the labor costs of home improvement services, such as renovation and ...
  • Firm Responses to an Interest Barrier: Empirical Evidence 

    Harju, Jarkko; Kauppinen, Ilpo; Ropponen, Olli
    FIT Working Paper : 7 (Tampereen yliopisto, 16.03.2023)
    This paper studies the effects of an interest barrier (IB) that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ Orbis data base on Finnish, Swedish and ...
  • Do reduced working hours for older workers have health consequences and prolong work careers? 

    Ravaska, Terhi
    FIT Working Paper : 6 (Tampereen yliopisto, 01.02.2023)
    I examine the effects of reduced working hours on various health outcomes. I focus on individuals close to retirement and exploit a reform in part-time pension rules. Using detailed register data on health and jobs pells ...
  • Prescription behavior of physicians in the public and private sector 

    Jussila, Elina; Kotakorpi, Kaisa; Verho, Jouko
    FIT Working Paper : 5 (Tampereen yliopisto, 22.12.2022)
    We analyze prescription behavior of physicians in the public and private sector. We study two major diseases for which an effective, widely accepted low-cost treatment and alternative, more expensive treatments are available. ...
  • Migration and Tax Policy: Evidence from Finnish Full Population Data 

    Kalin, Salla; Kauppinen, Ilpo; Kotakorpi, Kaisa; Pirttilä, Jukka
    FIT Working Paper : 1 (Tampereen yliopisto, 05.10.2022)
    While evidence on the impact of taxation on the international migration of certain special groups of workers has expanded, evidence on the links between taxes and migration of the general population is extremely limited. ...
  • Paying Moms to Stay Home: Short and Long Run Effects on Parents and Children 

    Gruber, Jonathan; Huttunen, Kristiina; Kosonen, Tuomas
    FIT Working Paper : 4 (Tampereen yliopisto, 22.11.2022)
    We study the impacts of a policy designed to reward mothers who stay at home rather than join the labor force when their children are under age three. We use regional and over time variation in child home care allowance ...
  • Bearing the burden ̶ Implications of tax reporting institutions and image concerns on evasion and incidence 

    Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; Metsälampi, Satu
    FIT Working Paper : 3 (Tampereen yliopisto, 24.11.2022)
    We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% ...
  • Tax Policy Design in a Hierarchical Model with Occupational Decisions 

    Castillo, Sebastian
    FIT Working Paper : 2 (Tampereen yliopisto, 22.11.2022)
    This study incorporates occupational decisions in a hierarchical model to investigate distortions in the tax policy design. The economy has two sectors, wage-earners and self-employment, where evasion is only possible in ...

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