One important feature of tax reforms, in particular corporate tax reforms, is the uncertainty surrounding them. Are they going to be permanent or are they likely to be withdrawn by the subsequent government? The expected duration of the reform is important because it affects households' economic...

We analyze individuals with heterogeneous time-inconsistent preferences that consume sin goods and make a savings decision. A government may tax the sin good and provide mandatory health insurance. Due to time-inconsistency, the individual sin good and savings choices in ict internalities. Due...

The paper aimed to estimate the effects of the 2013 new fiscal policy, by broadening the taxation basis of agricultural incomes on almost all types of crops and animal species as well as on small farmers represented by unauthorized and authorized natural persons. Public statistical data of the...

Financing consumption of the elderly in the face of the projected increase in life expectancy is a key challenge for economic policy. Moreover, standard structural models with fully rational agents suggest that about 50-60 percent of old-age consumption is financed with voluntary savings, even...

We analyze differences in school quality using a comprehensive panel data set covering all upper secondary school graduates in Finland during the years 2002-2013. School quality is defined as the effect of the school on matriculation exam results controlling for quality of student intake. In...

In recent years, educational issues have been of greater importance in economic analysis. Many papers suggest that education is essential for economic growth as well as an important tool to achieve better equality. These effects have been discussed and confirmed by several researchers, whose...

Spatial proximity facilitates transfer of knowledge and technology between research institutes or universities (RIU) and firms. Against this background the location of research institutions and universities is often seen as an instrument of regional policy to promote knowledge flows and R&D...

We show in this paper that trade in tasks can explain increasing resistance to globalization in industrialized countries. In a traditional trade model of a small open economy, we demonstrate that schooling provides protection against losses from trade if trade increases the relative price of the...

Since 2007, the Ecuadorian government has required teacher candidates to pass national skill and content knowledge tests before they are allowed to participate in merit-based selection competitions for tenured positions at public schools in an attempt to raise teacher quality. We evaluate the...

We evaluate two variants of a school-based, intensive learning camp for pupils who are assessed 'not ready' for further education after compulsory school, using a stratified cluster randomized trial involving 15,559 pupils in 264 schools in Denmark. Next to training pupils in Danish and...