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The impact of tax incentives on the economic activity of entrepreneurs

Kosonen, Tuomas; Harju, Jarkko - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2013

Based on existing evidence, we know little about how the taxation of small business owners affects their economic … lighter taxation leads to an increase in the turnover of firms that we interpret as an increase in effort exerted by their …

Persistent link: https://www.econbiz.de/10010628439

Tax Incidence and Optimal Forest Taxation under Stochastic Demand

Koskela, Erkki; Ollikainen, Markku - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 1995

Persistent link: https://www.econbiz.de/10005545875

Restaurant VAT cut: Cheaper meal and more service?

Kosonen, Tuomas; Harju, Jarkko - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2013

This paper provides causally plausible estimates of the effects of consumption taxes in a service sector on prices and demand for restaurant services. We utilize a large VAT reform affecting restaurant meals, where the VAT rate was cut from 22% to 13% in 2010 in Finland. By comparing with...

Persistent link: https://www.econbiz.de/10010699344

Unions, Labour supply and Structure of Taxation: Equal Tax Bases

Kiander, Jaakko; Holm, Pasi; Koskela, Erkki - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 1995

This paper investigates the employment effects of changes in the structure of taxation and in the tax progression. The … changes in taxation are derived as a labour supply response of workers to tax-induced changes in equilibrium wage. The main … supply positive, then hours of work decreases and employment is boosted. ii) Restructuring labour taxation away from payroll …

Persistent link: https://www.econbiz.de/10005545833

Trends in Top Income Shares in Finland

Riihelä, Marja; Sullström, Risto; Tuomala, Matti - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2005

This paper provides new evidence about the evolution of top incomes in Finland over the period 1966 - 2002. Using micro data we construct estimates of shares of top income groups. The paper shows how the proportion of income earned by the very richest one per cent has changed over time. It shows...

Persistent link: https://www.econbiz.de/10005545855

On Local Government Spending and Taxation Behaviour - effect of population size and economic condition

Moisio, Antti - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2001

This paper examines the Granger causality between total expenditures, own source revenues, grants received from the State and long-term loans for 12 subgroups of Finnish municipalities. Two panel data sets that cover the years 1985-1992 and 1993-1999 are used in order to compare the effect of...

Persistent link: https://www.econbiz.de/10005545937

Does Centralised Wage Setting Lead into Higher Taxation?

Sinko, Pekka; Kilponen, Juha - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2003

This paper studies implications of centralised wage setting for the level of taxation and public expenditure in an …

Persistent link: https://www.econbiz.de/10005550993

Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax

Kari, Seppo; Karikallio, Hanna - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 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 even more emphasis in creating incentives for entrepreneurs to participate...

Persistent link: https://www.econbiz.de/10005545920

The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?

Harju, Jarkko; Matikka, Tuomas - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2014

Previous literature shows that income taxation significantly affects the behavior of high-income earners and business …-shifting between tax bases. We show how the explicit inclusion of income-shifting affects the welfare analysis of income taxation. In … income-shifting, we find that dividend taxation significantly affects the real behavior of owners. …

Persistent link: https://www.econbiz.de/10011084739

The Finnish payroll tax cut experiment revisited

Korkeamäki, Ossi - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2011

In this paper I evaluate the effects of a regional experiment that reduced payroll taxes by 3?6 percentage points of the firms? wage sum in northern and eastern Finland. I estimate the effect of the payroll tax reduction on firms? employment levels, wage sum and profits, and on workers? hourly...

Persistent link: https://www.econbiz.de/10009493990