Research

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.