• On Optimal Income Taxation with Heterogenous Work Preferences 

      Tarkiainen, Ritva; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 32/2004 (Tampereen yliopisto, 2004)
      workingPaper
      This paper considers the problem of optimal income taxation when individuals are assumed to differ with respect to their earnings potential and work preferences. A numerical method for solving this two-dimensional problem ...
    • On optimal lifetime redistribution policy 

      Tenhunen, Sanna; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 50/2007 (Tampereen yliopisto, 2007)
      workingPaper
      Abstract: In this paper we examine various aspects of the optimal lifetime redistribution policy within a cohort. We characterise optimal redistribution policy when society consists of individuals who do not differ only ...
    • On Optimal Non-linear Income Taxation: Numerical Results Revisited 

      Tuomala, Matti
      Tampere Economic Working Papers Net Series : 17/2003 (Tampereen yliopisto, 2003)
      workingPaper
      Based on numerical simulations there seems to be a kind of consensus in the optimal tax literature that the marginal tax rate should fall rather than rise with income. Retaining the same formal structure as in Mirrlees ...
    • On Recent Trends in Economic Poverty in Finland 

      Riihelä, Marja; Sullström, Risto; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 23/2003 (2003)
      workingPaper
      We have examined recent trends in the economic or financial poverty in Finland using two data sources, the Income Distribution Statistics (IDS) and the Consumption Expenditure Survey (CES). We have drawn on the recent ...
    • On the design of an optimal non-linear pension system with habit formation 

      Tenhunen, Sanna; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 68/2008 (Tampereen yliopisto, 2008)
      workingPaper
      We study optimal lifetime redistributive policy in a two-period model where individuals differ in both productivity and future discounting and where their retirement period utility is dependent of the earlier standard of ...
    • ON THE OPTIMAL LIFETIME REDISTRIBUTION AND EQUALITY OF OPPORTUNITIES 

      Ravaska, Terhi; Tenhunen, Sanna; Tuomala, Matti
      Tampere Economic Working Papers : 100/2016 (Tampereen yliopisto, 2016)
      workingPaper
    • On the shape of optimal non-linear income tax schedule 

      Tuomala, Matti
      Tampere Economic Working Papers Net Series : 49/2006 (Tampereen yliopisto, 2006)
      workingPaper
      This paper shows that the assumed distribution of earning abilities (wages) plays an important role in determining the optimal shape of non-linear income tax schedule. We replace the assumption of lognormal distribution ...
    • Optimal Commodity Taxes with Tourist Demand 

      Hämäläinen, Sinikka
      Tampere Economic Working Papers Net Series : 24/2003 (2003)
      workingPaper
      With tourism, the existence of country-specific commodities that have to be bought and consumed locally plays an essential role. The paper is about how optimal taxation rules are modified when the taxable goods include ...
    • Optimal Formation of Cities: Policy Considerations 

      Laurila, Hannu
      Tampere Economic Working Papers Net Series : 58/2007 (2007)
      workingPaper
      Club theoretic analysis of migration between profoundly asymmetric cities shows that centralizedpolicy intervention is necessary to ensure efficient allocation of people between cities. Quantity rationingand equalizing ...
    • Optimal Tax Policy and Externality With General 

      Tenhunen, Sanna
      Tampere Economic Working Papers Net Series : 22/2003 (Tampereen yliopisto, 2003)
      workingPaper
      This study analyses the effect of pollution to the optimal taxation and public provision. Environmental deterioration is modelled to be created by a harmful externality of consumption. It is assumed that there are two types ...
    • Optimal Tax Policy with Environmental Externalities and Heterogeneous Preferences 

      Tenhunen, Sanna
      Tampere Economic Working Papers Net Series : 41/2005 (Tampereen yliopisto, 2005)
      workingPaper
      This study considers simultaneously two important aspects of taxation, environmental policy and redistribution. Tax policy is constrained by the a symmetric information of agents’ productivities and preferences. Two-dimensional ...
    • Optimal Taxation and Public Provision for Poverty Reduction 

      Kanbur, Ravi; Paukkeri, Tuuli; Pirttilä, Jukka; Tuomala, Matti; Tuomala, Matti
      Tampere Economic Working Papers : 111/2016 (Tampereen yliopisto, 2016)
      workingPaper
      The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal ...
    • Optimization of City Size 

      Laurila, Hannu
      Tampere Economic Working Papers Net Series : 66/2008 (2008)
      workingPaper
      Club theoretic analysis of migration between asymmetric cities shows that centralized policy intervention is necessary to ensure the efficient allocation of people between cities. Quantity rationing and equalizing lump-sum ...
    • Paternalism and tax competition 

      Kotakorpi, Kaisa
      Tampere Economic Working Papers Net Series : 52/2007 (2007)
      workingPaper
      When consumers make mistakes, the government may wish to use paternalistic taxation as a corrective measure. We examine a country whose government attempts to use taxation to reduce the consumption of a harmful good, and ...
    • PAWNS AND QUEENS REVISITED: PUBLIC PROVISION OF PRIVATE GOODS WHEN INDIVIDUALS MAKE MISTAKES 

      Pirttilä, Jukka; Tenhunen, Sanna
      Tampere Economic Working Papers Net Series : 40/2005 (Tampereen yliopisto, 2005)
      workingPaper
      This paper analyses the optimal tax policy and public provision of private goods when individuals di¤er in two respects: income-earning ability and rationality. Publicly provided goods should be overprovided or subsidised, ...
    • Potential Determinants of Top Income Inequality 

      Sarkar, Saikat; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 77/2010 (Tampereen yliopisto, 2010)
      workingPaper
      Using the data series produced from the collective research project on the dynamics of income distribution (Atkinson and Piketty 2007, 2010) we have studied the effect of different economic factors on top income inequality ...
    • Poverty Alleviation and Tax Policy 

      Pirttilä, Jukka; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 15/2003 (Tampereen yliopisto, 2003)
      workingPaper
      This paper examines public good provision and tax policy ­ optimal non-linear income taxation and linear commodity taxation ­ when the government departs from purely welfarist objective function and seeks to minimise ...
    • Prefilled Income Tax Returns and Tax Compliance: Evidence from a Natural Experiment 

      Kotakorpi, Kaisa; Laamanen, Jani-Petri
      Tampere Economic Working Papers : 104/2016 (Tampereen yliopisto, 2016)
      workingPaper
      Despite the adoption of prefilled tax forms in many countries, little is known about their effects on taxpayers’ reporting behaviour. We estimate the effect of the income tax filing system on taxpayers’ reporting behaviour, ...
    • Prevention of an Entrepreneur's Income Shifting in a Nordic Dual Tax 

      Ylä-Liedenpohja, Jouko
      Tampere Economic Working Papers Net Series : 62/2007 (2007)
      workingPaper
      Nordic dual taxes earned income at a progressive rate schedule while income from capital at a proportional rate. In the Finnish system transformation of taxable income from labour to income from capital is prevented by ...
    • Public provision, commodity demand and hours of work: An empirical analysis 

      Pirttilä, Jukka; Suoniemi, Ilpo
      Tampere Economic Working Papers Net Series : 79/2010 (Tampereen yliopisto, 2010)
      workingPaper
      Atkinson and Stiglitz (Journal of Public Economics 1976) show that when the government has access to non-linear income taxation and consumer preferences are separable between consumption and leisure, there is no need for ...