Kansainvälisen verokilpailun kiristyessä yhä useammat maat tukevat yritysten T&K-toimintaa verokannustimin. Suorien T&K-tukien merkitys on vuorostaan vähenemässä. Tämä raportti tarkastelee innovaatiotoiminnan verokannustinjärjestelmiä OECD-maissa. Lisäksi näiden maiden osalta...

T&k:lle mahdollisesti suunnattavien verokannustimien vaikutusten arviointi etukäteen on vaikeaa, koska järjestelmän yksityiskohtia ei ole tiedossa ja eri toimijoiden reaktioihin liittyy epävarmuutta. Tässä raportissa sovellettu lähestymistapa perustuu yrityskyselyihin sekä tulosten...

We analyze the impact of the Finnish tax-benefit system on the financial incentives to take up a job and to work more. The analysis is conducted with the Finnish microsimulation model SISU in 2015-2021. We analyze the presence of unemployment traps in the population and characterize the...

Tässä tutkimuksessa selvitetään tuotannontekijöiden vaihdettavuuteen perustuvan kaksoishyötyhypoteesin soveltuvuutta Suomeen. Lähtökohtana on pieni avoin talous, joka käyttää tuotannossaan ulkomailta tuotua energiaa ja kotimaista työtä. Vihreän tuloneutraalin veroreformin...

We analyze the impact of the Finnish tax-benefit system on the financial incentives to take up a job and to work more. The analysis is conducted with the Finnish microsimulation model SISU in 2015–2021. We analyze the presence of unemployment traps in the population and characterize the...

This study analyses possibilities for independent national redistribution and risk sharing policy in EMU by reviewing literature on fiscal federalism. The currency union will not directly affect the national welfare policy. It might increase mobility of people and capital, which would tighten...

Elderly people could markedly increase they standard of living by releasing their housing equity. Purchase of a single-payment life annuity would increase the benefits of this release. The tax treatment of these annuities is, however, very strict in Finland, because both yield and capital are...

This paper studies the taxation of non-listed companies and their owners in Finland. We first describe the main features of the Finnish tax system regarding the taxation of dividends from non-listed companies. We use firm-level data to illustrate how the tax incentives are reflected in firms’...

We consider the taxation of non-listed companies and their owners in Finland. We analyse how the current highly non-linear dividend taxation influences the allocation of labour and capital across different firms, average labour productivity and the equilibrium wage level. To this end, we use a...

We analyse how alternative reforms of the student financial aid would influence average study duration, government expenditures, and tax revenues. We also consider the reform that has been proposed by the current government (in 2016) which consists of lowering the monthly student grant and...