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This paper examines the effects of health-oriented food tax reforms on the distribution of tax payments, food demand and health outcomes. Unlike earlier work, we also take into account the uncertainty related to both demand estimation and health estimates and report the confidence intervals for...
Persistent link: https://www.econbiz.de/10009375064
taxation. This paper examines the empirical validity of this claim using consumption data from Finland. The data have extensive …
Persistent link: https://www.econbiz.de/10003951573
of a multinational enterprise (MNE). We examine this by using evidence from a recent tax reform in Finland. The so …
Persistent link: https://www.econbiz.de/10011387342
dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for business …
Persistent link: https://www.econbiz.de/10010437996
Persistent link: https://www.econbiz.de/10003462035
Persistent link: https://www.econbiz.de/10003630778
Sweden reached the 2007 OECD average level of female labor force participation already in 1974. Before, but not after, 1971 the average tax rate facing the housewife was a function of the income of her husband. By exploiting a rich register based data source I utilize the exogenous variation...
Persistent link: https://www.econbiz.de/10003850130
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates...
Persistent link: https://www.econbiz.de/10009010517
Persistent link: https://www.econbiz.de/10003612712
The Finnish unemployment rose in the early 1990 s from three to eighteen percent in four years. Unemployment has then decreased to the average European level, being 8.5 percent in October 2002. In this paper, we describe the shocks leading to this unforeseen increase in unemployment. We then...
Persistent link: https://www.econbiz.de/10011506222