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.
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.
The keynote address given by Professor Joel Slemrod (University of Michigan) at the inaugural seminar of The Finnish Centre of Excellence in Tax Systems Research (FIT), University of Tampere, Finland, on September 1, 2022.
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.
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.