In Finland, as in most OECD countries, the ageing of the population is one of the major long-term policy challenges. This paper first explores the scale of the demographic changes in Finland, the relevant institutions and their effect on the decision to retire. In light of the increase in the...

This paper reviews the Finnish tax system and the scope for further tax reform. Finland is among the most egalitarian countries in the OECD and a high tax burden is required to finance the associated public spending. Nevertheless, capital and corporate income taxation was substantially and...