Evaluating tax and benefit reforms in 1996-2001

Veli Laine

No 280, Discussion Papers from VATT Institute for Economic Research

Abstract: This report evaluates the tax-benefit reforms in 1996?2001. The Government appointed a working group in 1995 to plan the tax-benefit reforms. The proposals of the group were first implemented in 1997 and all the measures were carried out by 1998. After 1998 the focus has shifted to improve the incentives of the income tax system. Another cause for concern was the low retirement age in Finland. Measures were carried out in order to lessen the burden of the ageing population. Most of the tax-benefit measures had a positive impact on labour supply. The measures targeted at preventing early retirement seem also to have been effective. The average retirement age has risen slightly. However, the number of part-time pensioners has increased. There are also more recipients of unemployment pension than before, while recipients of disability pension are decreasing.

Keywords: Labour supply, work incentives, income taxation, social insurance, pensions, Labour market, Työmarkkinat, Public services, Julkiset palvelut, Social security, Sosiaaliturva, Taxation, Verotus, Effectiveness of public services, Julkisten palvelujen vaikuttavuus, H240 - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes, H550 - Social Security and Public Pensions, J220 - Time Allocation and Labor Supply (hours of work, part-time employment, temporary workers, work sharing, absenteeism, quits, work-life balance), J260 - Retirement; Retirement Policies, (search for similar items in EconPapers)
Date: 2002
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