Labour Supply and Income Tax Changes: A Simulation Study for Finland

Abstract

Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use:Documents in EconStor may be saved and copied for your personal and scholarly purposes.You are not to copy documents for public or commercial purposes, to exhibit the documents publicly, to make them publicly available on the internet, or to distribute or otherwise use the documents in public.If the documents have been made available under an Open Content Licence (especially Creative Commons Licences), you may exercise further usage rights as specified in the indicated licence.

Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany

“…The finding that flat rate reforms with low tax rates and low tax credits or allowances yield gains in work incentives, employment and output, but only at the cost of significant redistribution in favor of the highest incomes, is in line with simulation studies for the United Kingdom (Adam and Browne 2006), Belgium (Decoster and Orsini 2007), Finland (Kuismanen 2000) 9 and Spain (González-Torrabadella and Pijoan-Mas 2006). 10 Benedek and Lelkes (2007) simulate a flat tax reform for Hungary.…”

Piece-wise or differentiable budget constraint? Estimating labour supply function for Finnish females

“…Blundell, Duncan and Meghir (1998) provides an example where bunching was found. In Kuismanen (2004) …”

“…The income data also includes the same 70 variables for the spouse, so all in all, we have approximately 140 variables for married individuals to construct the budget sets. Detailed information how crucial variables like w orking hours, wages and exogenous incomes are calculated can befound in Kuismanen (2004).…”

Effects of Flat Tax Reforms in Western Europe on Equity and Efficiency

“…In a study for the Netherlands, Caminada and Goudswaard (2001) derive the result that a ‡at tax would yield redistribution at the expense of the lowest income deciles, but the magnitude of these e¤ects is quite small. Several studies, like Aaberge et al (2000) for Italy, Norway and Sweden, Kuismanen (2000) for Finland, Adam and Browne (2006) for the UK, González-Torrabadella and Pijoan-Mas (2006) for Spain 4 , and Decoster and Orsini (2007) for Belgium, …nd that, in addition to redistribution in favour of high income households, the hypothetical introduction of a ‡at tax would increase labour supply (incentives). Benedek and Lelkes (2007) simulate a ‡at tax reform for Hungary.…”