Showing 1 - 10 of 269
adaptation in Europe, and in particular Germany, Finland and Italy. Furthermore, a systematic overview on fiscal aspects of …
Persistent link: https://www.econbiz.de/10013316180
dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for business …
Persistent link: https://www.econbiz.de/10013040489
A growing theoretical literature on the effect of politicians' salaries on the average level of skills of political candidates yields ambiguous predictions. In this paper, we estimate the effect of pay for politicians on the level of education of parliamentary candidates. We take advantage of an...
Persistent link: https://www.econbiz.de/10013141083
In this paper, we study how high school students reacted to the shocking news of a school shooting. The shooting coincided with national high-school matriculation exams. As there were exams both before and after the shooting, we can use a difference-in-differences analysis to uncover how the...
Persistent link: https://www.econbiz.de/10013141189
Low-wage subsidies are often proposed as a solution to the unemployment problem among the low skilled. Yet the empirical evidence on the effects of low-wage subsidies is surprisingly scarce. This paper examines the employment effects of a Finnish payroll tax subsidy scheme, which is targeted at...
Persistent link: https://www.econbiz.de/10013143569
This paper examines the effects of health-oriented food tax reforms on the distribution of tax payments, food demand and health outcomes. Unlike earlier work, we also take into account the uncertainty related to both demand estimation and health estimates and report the confidence intervals for...
Persistent link: https://www.econbiz.de/10013118491
, Portugal, Ireland and Finland, where appropriate policy actions are of the essence. Specifically, active labour market policies …
Persistent link: https://www.econbiz.de/10013099234
taxation. This paper examines the empirical validity of this claim using consumption data from Finland. The data have extensive …
Persistent link: https://www.econbiz.de/10013145299
Denmark has drawn much attention for its active labor market policies, but is almost unique in offering a voluntary public unemployment insurance program requiring a significant premium payment. A safety net program — a less generous, means-tested social assistance plan — completes the...
Persistent link: https://www.econbiz.de/10013028910
of a multinational enterprise (MNE). We examine this by using evidence from a recent tax reform in Finland. The so …
Persistent link: https://www.econbiz.de/10013009884