10.03.2023 | News

According to a recent study, Finnish Home Care Allowance has negative effects especially on mothers as well as children. The effects are due to the nature of Home Care Allowance: it not only is a transfer of income but also guides the parents’ decisions to remain home with their children for longer periods, reducing their employment.

The study contributes to the existing literature on the matter by considering the effects of Finnish home care allowance program on long-term working careers, in addition to the short-term effects. The study contributes by looking at both short- and medium-term outcomes on mothers and children in the same institutional setting. Finally, the data from child health clinics on children are unique and have not been used in prior research.

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medical pills

26.01.2023 | News

Author: Kaisa Kotakorpi

A recent study by Finnish Centre of Excellence in Tax Systems Research investigates the drug prescriptions made by physicians in the private and public sector to treat high cholesterol and type two diabetes. The results are clear: physicians working in the private sector are significantly more likely to prescribe their patients expensive medication, even though there are more affordable approved alternatives available.

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24.01.2023 | News

Author: Matti Tuomala, Jukka Pirttilä, Ravi Kanbur, Tuuli Paukkeri, Pertti Haaparanta

The concept of pre-distribution has gained popularity in the policy discourse, with some arguing that it is superior to conventional redistribution through tax and transfer.

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23.11.2022 | News

Author: Sebastián Castillo

Tax policy design aims to vanish evasion incentives but can also affect agents’ occupational choices. Tax schemes, auditing, and the size of the IRS affect agents’ decisions, and the government must be aware of this. This article summarizes a study of the optimal tax policy design when evasion and occupational decision coexist.

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26.10.2022 | News

You are invited to participate in a FIT research project and answer a survey on consumption patterns.

The survey is a part of research project focused on studying consumption behavior and how it is affected by consumption taxes and other policies.

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Joel Slemrod

25.08.2022 | News

Author: Marjukka Hourunranta

Professor, author Joel Slemrod visits Tampere in connection of the launch of the Finnish Center of Excellence in Tax Systems Research. His honorary keynote “What We Know about Tax Systems, How We Know It, and What We Still Need to Know” is open for all interested parties.

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Sebastian Castillo

23.08.2022 | News

Author: Sebastián Castillo Ramos

Sebastián Castillo Ramos is a Chilean economist researching the evasion’s distortion in the labor market. He joined FIT team at University of Helsinki this summer.

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Ran Sun Lyng

19.08.2022 | News

Author: Ran Sun Lyng

Ran Sun Lyng joined FIT at Tampere University in August 2022. Currently she works on studies the role of taxation in the labor market for school principals and teachers.

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