Tutkimuksen tavoitteena on arvioida, nostiko vuoden 2005 eläkejärjestelmän ns. superkarttumasääntö eläköitymisikää 63 ikävuoden jälkeen. Tarkastelun kohteena on vuoden 1947 syntymäkohortin siirtyminen vuosina 2007-2015 vanhuuseläkkeelle. Superkarttuma mahdollisti paremman...

The amount of work done in the economy has been subject to a lot of debate in Finland recently. Unemployment is considered a major problem. On the other hand, extending annual working time receives little support. In fact, a widely held view is that one should reduce the working time of the...

This report examines the behavioral effects of inheritance, estate and gift taxes. It also provides an overview of inheritance, estate and gift tax practices in other countries, as well as the reasons that led to the abolition of inheritance taxes in Sweden and Norway. Economic literature...

This report examines the behavioral effects of inheritance, estate and gift taxes. It also provides an overview of inheritance, estate and gift tax practices in other countries, as well as the reasons that led to the abolition of inheritance taxes in Sweden and Norway. Economic literature...