Research

A study by Vesa-Matti Heikkuri and Matthias Schief introduces a new subgroup decomposition of the Gini coefficient.

A study by Jouko Verho and Jarkko Harju analyzes pharmaceutical pricing in Finland and provides strong evidence of moral hazard behavior in response to government drug price subsidies. The study highlights how copayment thresholds impact prescription drug purchases, offering important insights for healthcare policy.

A study by Matias Giaccobasso (VATT Institute of Economic Research), Brad C. Nathan (Rutgers University), Ricardo Perez-Truglia (UCLA), and Alejandro Zentner (UT, Dallas) investigates the role of individuals’ perceptions of how their tax dollars are allocated through a natural field experiment in Dallas County, Texas, focusing on the allocation of property taxes to public schools.

A study by Aliisa Koivisto utilizes detailed administrative data to examine how Finnish firms and firm owners respond to dividend taxation in different decision margins, including tax planning and investment.

A study by Jarkko Harju, Kaisa Kotakorpi, Tuomas Matikka, and Annika Nivala analyzes how firms respond to risk-based tax audits, using administrative data on all Finnish firms. The study finds persistent improvements in tax compliance, and an increase in the likelihood of forced exits for non-compliant firms after a tax audit.

A recent study by FIT’s researchers provides evidence on selection into entrepreneurship and the dynamic implications of establishing a new business, using detailed full-population data from Finland.

A study by Jarkko Harju , Aliisa Koivisto, and Tuomas Matikka investigates how a corporate tax cut affects the behavior of small firms in Finland.

A study by Jonathan Gruber, Kristiina Huttunen, and Tuomas Kosonen investigates the effects of Finnish Home Care Allowance on mothers and children.

A study by Salla Kalin, Ilpo Kauppinen, Kaisa Kotakorpi, and Jukka Pirttilä examines how sensitive the migration of the Finnish working population is to domestic taxation.

A study by Jonathan Gruber, Ohto Kanninen, and Terhi Ravaska examines the effect of relabeling retirement ages in Finland on retirement rates and returning to work after retirement.