• ASYMMETRIC ATTITUDE TOWARDS EMIGRATION AND IMMIGRATION National Interest in Income Tax Policy 

      Hämäläinen, Sinikka
      Tampere Economic Working Papers Net Series : 26/2003 (2003)
      workingPaper
      Western countries have disapproved of emigration restrictions more than of immigration restrictions. The paper uses a variant of the model of optimal income taxation under migration to seek a rationale for the prevalent ...
    • 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 ...