The report describes the development of labour taxation in Finland since the launching of the Employment Guidelines (EG) in 1997. The taxes considered include state and municipal taxes on earned income as well as social security payments of employees and employers. We find that the Finnish tax...

The paper presents small scale CGE models designed to analyze the double dividend problem i.e. the simultaneous improvement of efficiency and environment through a revenue neutral tax reform. We show that in a one factor model with leisure weakly separable from consumption, a double dividend in...