• Evaluation of development co-operation to strengthen trade unions in Zambia – a methodological approach and results from a baseline study 

      Kangasniemi, Mari; Pirttilä, Jukka
      Tampere Economic Working Papers : 107/2016 (Tampereen yliopisto, 2016)
      workingPaper
      This study analyses a baseline dataset collected for an evaluation of a co-operation project that assists trade unions in Zambia to boost their activities. The data were collected from 51 establishments to study attitudes ...
    • Julkisrahoitteiset palvelut osana uudelleenjako- ja hyvinvointijärjestelmää : Pohjoimainen malli 

      Pirttilä, Jukka; Tuomala, Matti; Anttonen, Anneli; et al. (Tampere University Press, 2012)
      bookPart
    • Labour Income Uncertainty, Taxation and Public Provision 

      Pirttilä, Jukka; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 16/2003 (Tampereen yliopisto, 2003)
      workingPaper
      This paper examines optimal non-linear income taxation, commodity taxation and public good provision under income uncertainty. Workers’ income depends randomly on their effort, and effort is unobservable to the government. ...
    • Moral Hazard, Income Taxation, and Prospect Theory 

      Kanbur, Ravi; Pirttilä, Jukka; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 30/2004 (Tampereen yliopisto, 2004)
      workingPaper
      Abstract: The standard theory of optimal income taxation under uncertainty has been developed under the assumption that individuals maximize expected utility. However, prospect theory has now been established as an alternative ...
    • Non-Welfarist Optimal Taxation and Behavioral Public Economics 

      Kanbur, Ravi; Pirttilä, Jukka; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 33/2004 (Tampereen yliopisto, 2004)
      workingPaper
    • 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 ...
    • 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, ...
    • 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 ...
    • 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 ...
    • Public Versus Private Production Decisions and Redistribution 

      Pirttilä, Jukka; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 11/2002 (Tampereen yliopisto, 2002)
      workingPaper
      We analyse the decision rules governing public employment policy and capital allocation between private and public sector in a simple two-type and two-sector optimal non-linear income tax model with endogenous wages. Results ...
    • Publicly Provided Private Goods and Redistribution: A General Equilibrium Analysis 

      Pirttilä, Jukka; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 3/2001 (Tampereen yliopisto, 2001)
      workingPaper
      This paper focuses on two sets of impacts of public provision of private goods that have been neglected in the self-selection framework of optimal taxation, the by-now standard approach in examining public provision. We ...
    • Tax Policy and Employment: How Does the Swedish System Fare? 

      Pirttilä, Jukka; Selin, Håkan
      Tampere Economic Working Papers Net Series : 83/2011 (2011)
      workingPaper
      This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour ...
    • THE IMPACT OF DIVIDEND TAXATION ON DIVIDENDS AND INVESTMENT: NEW EVIDENCE BASED ON A NATURAL EXPERIMENT 

      Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka
      Tampere Economic Working Papers Net Series : 73/2009 (Tampereen yliopisto, 2009)
      workingPaper
      There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment since the evidence is based mainly on the behaviour of large listed companies. This paper utilises a ...
    • The Welfare Effects of Health-Based Food Tax Policy 

      Kotakorpi, Kaisa; Härkänen, Tommi; Pietinen, Pirjo; Reinivuo, Heli; Suoniemi, Ilpo; Pirttilä, Jukka
      Tampere Economic Working Papers Net Series : 84/2011 (Tampereen yliopisto, 2011)
      workingPaper
      This paper examines the effects of health-oriented food tax reforms on the distribution of tax payments, food demand and health outcomes. Unlike earlier work, we also take into account the uncertainty related to both demand ...