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Working Papers

From VATT Institute for Economic Research
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174: Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns Downloads
Mikko Vanhala and Marika Viertola
173: Experience rating the unemployment insurance tax: simulation results for Finland Downloads
Heikki Korpela
172: Free Entry and Social Inefficiency in Regulated Pharmacy Markets Downloads
Antto Jokelainen, Jaakko Markkanen, Samuli Leppälä, Markku Siikanen, Matti Sipiläinen and Otto Toivanen
171: Fiscal transfers to local governments and the distribution of economic activity Downloads
Teemu Lyytikäinen, Sander Ramboer and Max Toikka
170: Improving VAT Compliance by Switching Who Remits the Tax: Evidence from Construction Firms Downloads
Juho Junttila, Aliisa Koivisto and Annika Nivala
169: Are Firms Willing to Pay Lower Wages? A Quasi-Experiment on Subminimum Wage Policy Downloads
Petri Böckerman, Toni Juuti, Tuomas Kosonen and Henri Keränen
168: Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance Downloads
Jarkko Harju, Toni Juuti and Tuomas Matikka
167: Furlough unemployment Downloads
Heikki Korpela
166: (No) Effects of Subsidizing the First Employee: Evidence of a Low Take-up Puzzle Among Firms Downloads
Annika Nivala
165: How Do Firms Respond to Risk-based Tax Audits? Downloads
Jarkko Harju, Kaisa Kotakorpi, Tuomas Matikka and Annika Nivala
164: Studying a Sin Tax Scheme with Multiple Reforms - Lessons for Consumption Taxation Downloads
Tuomas Kosonen, Sami Jysmä and Riikka Savolainen
163: Labour supply responses to reducing the risk of losing disability insurance benefits Downloads
Tuuli Paukkeri and Terhi Ravaska
162: Transfer (mis)pricing of multinational enterprises: evidence from Finland Downloads
Marika Viertola
161: Long-Run Effects of Selective Schools on Educational and Labor Market Outcomes Downloads
Ohto Kanninen, Mika Kortelainen and Lassi Tervonen
160: Social Push and the Direction of Innovation Downloads
Elias Einiö, Josh Feng and Xavier Jaravel
159: Combining Part-time Work and Social Benefits: Empirical Evidence from Finland Downloads
Salla Kalin, Tomi Kyyrä and Tuomas Matikka
158: Changing the unemployment insurance duration: heterogeneous effects and an unbudging exit spike Downloads
Heikki Korpela
157: The Effects of Price Regulation on Pharmaceutical Expenditure and Availability Downloads
Mika Kortelainen, Jaakko Markkanen, Markku Siikanen and Otto Toivanen
156: Improving Performance Through Allocation and Competition: Evidence from a Patient Choice Reform Downloads
Mika Kortelainen, Liisa Laine, Konsta Lavaste, Tanja Saxell and Luigi Siciliani
155: Profit shifting of multinational enterprises: evidence from the Nordics Downloads
Marika Viertola
154: Tax planning and investment responses to dividend taxation Downloads
Aliisa Koivisto
153: Do reduced working hours for older workers have health consequences and prolong work careers? Downloads
Terhi Ravaska
152: The Effects of Employers' Disability and Unemployment Insurance Costs on Benefit Inflows Downloads
Tomi Kyyrä and Juha Tuomala
151: Paying Moms to Stay Home: Short and Long Run Effects on Parents and Children Downloads
Jonathan Gruber, Kristiina Huttunen and Tuomas Kosonen
150: Migration and tax policy: Evidence from Finnish full population data Downloads
Salla Kalin, Ilpo Kauppinen, Kaisa Kotakorpi and Jukka Pirttilä
149: The Incidence of Housing Allowances: Quasi-Experimental Evidence Downloads
Essi Eerola, Teemu Lyytikäinen, Tuukka Saarimaa and Tuuli Vanhapelto
148: The impact of mortgage regulation on homeownership and household leverage: Evidence from Finland's LTV reform Downloads
Essi Eerola, Teemu Lyytikäinen and Sander Ramboer
147: Once or Twice a Month? The Impact of Payment Frequency on Spending Behavior Downloads
Jani-Petri Laamanen, Tuomas Matikka and Tuuli Paukkeri
146: City-wide effects of new housing supply: Evidence from moving chains Downloads
Cristina Bratu, Oskari Harjunen and Tuukka Saarimaa
145: Incentives, Health, and Retirement: Evidence from a Finnish Pension Reform Downloads
Joonas Ollonqvist, Kaisa Kotakorpi, Mikko Laaksonen, Pekka Martikainen, Jukka Pirttilä and Lasse Tarkiainen
144: Wage and Employment Discrimination by Gender in Labor Market Equilibrium Downloads
Pengpeng Xiao
143: The Effects of Unemployment Assistance on Unemployment Exits Downloads
Tomi Kyyrä
142: Removing Welfare Traps: Employment Responses in the Finnish Basic Income Experiment Downloads
Jouko Verho, Kari Hämäläinen and Ohto Kanninen
141: Household heterogeneity in valuation of heating energy costs Downloads
Anna Sahari
140: Mortality Inequality in Finland Downloads
Kristiina Huttunen and Stefano Lombardi
139: School starting age, maternal age at birth, and child outcomes Downloads
Peter Fredriksson, Kristiina Huttunen and Björn Öckert
138: Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production Downloads
Youssef Benzarti and Jarkko Harju
137: Resource and Environmental Policies for the Mining Industry: What Should Governments Do About the Increasing Social and Environmental Risks? Downloads
Anni Huhtala and Olli Ropponen
136: Technology, Labour Market Institutions and Early Retirement: Evidence from Finland Downloads
Naomitsu Yashiro, Tomi Kyyrä, Hyunjeong Hwang and Juha Tuomala
135: Information Integration, Coordination Failures, and Quality of Prescribing Downloads
Petri Böckerman, Liisa Laine, Mikko Nurminen and Tanja Saxell
134: Fat Tails due to Variable Renewables and Insufficient Flexibility Downloads
Ronald Huisman, Evangelos Kyritsis and Cristian Stet
133: In Sickness and in Health: Job Displacement and Health. Spillovers in Couples Downloads
Christina Gathmann, Kristiina Huttunen, Laura Jernström, Lauri Sääksvuori and Robin Stitzing
132: Discrete Labor Supply: Empirical Evidence and Implications Downloads
Tuomas Kosonen and Tuomas Matikka
131: Optimal Patent Policy for Pharmaceutical Industry Downloads
Olena Izhak, Tanja Saxell and Tuomas Takalo
130: Physician Prices and Competition: Evidence from Acquisitions in the Private Health Care Sector Downloads
Tanja Saxell and Mikko Nurminen
129: The Effects of Corporate Taxes on Small Firms Downloads
Jarkko Harju, Aliisa Koivisto and Tuomas Matikka
128: Mixing the Rich and Poor: The Impact of Peers on Education and Earnings Downloads
Elias Einiö
127: Does admission to elite engineering school make a difference? Downloads
Tiina Kuuppelomäki, Mika Kortelainen, Tuomo Suhonen and Hanna Virtanen
126: The Relevance of Wholesale Electricity Market Places: The Nordic Case Downloads
Petr Spodniak, Kimmo Ollikka and Samuli Honkapuro
125: The Long-Run Effects of Cesarean Sections Downloads
Ana Costa-Ramón, Mika Kortelainen, Ana Rodríguez-González and Lauri Sääksvuori
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