This paper contains an empirical analysis of gross job flows in Finland and of the factors that explain the extensive withdrawal of older workers from employment in the 1990s in Finland. Job flows are characterised in terms of employee age and education. The outflow of workers from employment...

This study examines time use and the incentives to retire that include both the value of paid and domestic work. This is accomplished by documenting the time used in unpaid household work in a group of EU countries. An economic value is assigned to this time, which is then used to calculate the...

The study analyses the capital income taxation of foreign-source income, where residence and source criteria are the two well-known tax criteria. The study presents a globally optimal tax rule which equalizes the shadow price of capital in the countries and which is assumed to be a weighted...

In this study on labour input and wage formation in Finland the importance of liquidity constraints measured by the ratio of interest payments to cash flow is examined. Financial solvency problems are shown to lead to a reduction in labour input, potentially explaining for the most part the 16%...

We analyse taxes and employment in a system of firm-level labour demand and industry-level regional labour supply, using linked employer-employee data from Finland in 1990- 2003. We show that virtually all of the wage tax burden is borne by employers since wages fully adjust. Labour demand also...