Vertaamme erilaisia t&k-toiminnan verokannustinjärjestelmiä numeerisen, yritysten kasvua ja t&k-investointeja kuvaavan mallin avulla. Mallin perusteella verotukien kohdentaminen vain tietyn rajan ylittäville lisäinvestoinneille lisää yritysten t&k-investointeja huomattavasti enemmän kuin...

We compare different tax incentive schemes for private R&D investments using a numerical model of R&D-investments and firm dynamics. We find that tax incentives that are based on the incremental annual spending increase firms' R&D spending much more than tax incentives that are based on the...

We describe the costs of the conscription system from different perspectives. In particular, we consider the definition of opportunity cost related to the service time of conscripts. This is a cost that is not directly reflected in the state budget. In addition, we review related literature and...

We describe the costs of the conscription system from different perspectives. In particular, we consider the definition of opportunity cost related to the service time of conscripts. This is a cost that is not directly reflected in the state budget. In addition, we review related literature and...