• CHARITABLE CONSERVATISM, POVERTY RADICALISM AND GOOD OLD FASHIONED INEQUALITY AVERSION 

      Kanbur, Ravi; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 76/2010 (Tampereen yliopisto, 2010)
      workingPaper
      In his Presidential Address to the European Economic Association, Tony Atkinson introduced the idea of a "Charitable Conservatism" position in public policy, which "exhibits degree of concern for the poor, but this is the ...
    • Economic Poverty in Finland 1971 - 2004 

      Riihelä, Marja; Sullström, Risto; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 51/2007 (2007)
      workingPaper
      We have examined trends in the economic poverty in Finland using two data sources, the IDS (Income Distribution Survey) and the CES (Consumption Expenditure Survey). We have drawn on the recent literature on poverty analysis ...
    • Groupings and the Gains from Tagging 

      Kanbur, Ravi; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 93/2014 (Tampereen yliopisto, 2014)
      workingPaper
      The large literature on “tagging” shows that group specific tax and transfer schedules improve welfare over the case where the government is restricted to a single schedule over the whole population. The central assumption, ...
    • Housing Policy and Redistribution 

      Tenhunen, Sanna; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 54/2007 (Tampereen yliopisto, 2007)
      workingPaper
      The potential redistributive role of the housing subsidies has got a relatively little attention in the literature. However, non-linear housing subsidy schemes are commonly used by many countries. We consider the question ...
    • Incentives, Inequality and the Allocation of Aid When Conditionality Doesn\'t Work: An Optimal Nonlinear Taxation Approach 

      Kanbur, Ravi; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 4/2001 (2001)
      workingPaper
      This paper analyses the impact of aid, and its optimal allocation, when conditionality is ineffective. It is assumed that the recipient government will implement its own preferences no matter what. In this set up, aid can ...
    • Inherent Inequality and the Extent of Redistribution in OECD Countries 

      Tanninen, Hannu; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 7/2001 (Tampereen yliopisto, 2001)
      workingPaper
      The purpose of this paper is to examine the relationship between the inherent inequality and the extent of redistribution by utilising the Luxembourg Income Study (LIS) database. This database provides both market and ...
    • 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
    • On Economic Poverty in Finland in the 1990s 

      Riihelä, Marja; Sullström, Risto; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 9/2001 (2001)
      workingPaper
      We have examined recent trends in the poverty in Finland using two data sourees, the Household Budget Survey (HBS) and the Income Distribution statistics (IDS). We have drawn on the recent literature on poverty analysis ...
    • 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 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 ...
    • 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 ...