WorldCat Identities

Pirttilä, Jukka

Overview
Works: 36 works in 131 publications in 3 languages and 290 library holdings
Roles: Author
Classifications: HC224, 330
Publication Timeline
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Most widely held works by Jukka Pirttilä
The employment effects of low-wage subsidies by Kristiina Huttunen( )

8 editions published in 2010 in English and German and held by 30 WorldCat member libraries worldwide

Low-wage subsidies are often proposed as a solution to the unemployment problem among the low skilled. Yet the empirical evidence on the effects of low-wage subsidies is surprisingly scarce. This paper examines the employment effects of a Finnish payroll tax subsidy scheme, which is targeted at the employers of older, full-time, low-wage workers. The system's clear eligibility criteria open up an opportunity for a reliable estimation of the causal impacts of the subsidy, using a difference-in-difference-in-differences approach. Our results indicate that the subsidy system had no effects on the employment rate. However, it appears to have increased the probability of part-time workers obtaining full-time employment. -- Low-wage subsidies ; employment ; social security contributions
Leaky bucket in the real world : estimating inequality aversion using survey data by Jukka Pirttilä( Book )

6 editions published in 2007 in English and held by 19 WorldCat member libraries worldwide

Existing evidence of inequality aversion relies on data from class-room experiments where subjects face hypothetical questions. This paper estimates the magnitude of inequality aversion using representative survey data, with questions related to the real-economy situations the respondents face. The results reveal that the magnitude of inequality aversion can be measured in a meaningful way using survey data, but the estimates depend dramatically on the framing of the question. No matter how measured, the revealed inequality aversion predicts opinions on a wide range of questions related to the welfare state, such as the level of taxation, tax progressivity and the structure of unemployment benefits
Non-welfarist optimal taxation and behavioral public economics presented at CESifo Venice Summer Institute, Workshop on Behavioral Public Economics, July 2004 by S. M. Ravi Kanbur( Book )

8 editions published in 2004 in English and held by 19 WorldCat member libraries worldwide

Research in behavioral economics has uncovered the widespread phenomenon of people making decisions against their own good intentions. In these situations, the government might want to intervene, indeed individuals might want the government to intervene, to induce behavior that is closer to what individuals wish they were doing. The analysis of such corrective interventions, through taxes and subsidies, might be called "behavioral public economics". However, such analysis, where the government has an objective function that is different from that of individuals, is not new in public economics. In these cases the government is said to be "non-welfarist? in its objectives, and there is a long tradition of nonwelfarist welfare economics, especially the analysis of optimal taxation and subsidy policy where the outcomes of individual behavior are evaluated using a preference function different from the one that generated the outcomes. The object of this paper is to first of all present a unified view of the non-welfarist optimal taxation literature and, secondly, to present behavioral public economics as a natural special case of this general framework
Anticipating tax changes : evidence from the finnish corporate income tax reform of 2005 by Seppo Kari( Book )

7 editions published in 2008 in English and held by 18 WorldCat member libraries worldwide

Using register-based panel data covering all Finnish firms in 1999-2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and corporate income tax reform of 2005 creates a useful opportunity to measure this behaviour, since it involves exogenous variation in the tax treatment of different types of firms. The estimation results reveal that those firms that anticipated a dividend tax hike increased their dividend payouts by 10-50 per cent. This increase was not accompanied by a reduction in investment activities, but rather was associated with increased indebtedness in non-listed firms. The results also suggest that the timing of dividend distributions probably offsets much of the potential for increased dividend tax revenue following the reform
Tax policy and employment : How does the Swedish system fare? by Jukka Pirttilä( Book )

6 editions published in 2011 in English and held by 15 WorldCat member libraries worldwide

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 income, offers calculations on the development in effective marginal tax rates and participation tax rates, and estimates, using the difference-in-differences method, the impact of tax incentives on employment rates of elderly workers. After this background, we ponder possibilities for reforming the Swedish tax system to improve its labour market impacts. We suggest better targeting the earned income tax credit at families and low-income workers, lowering the top marginal tax rates, and maintaining the tax incentives for older workers. -- optimal taxation ; labour income taxation ; labour supply ; taxable income ; Swedish tax system
How successful is the dual income tax? : evidence from the Finnish tax reform of 1993 by Jukka Pirttilä( Book )

5 editions published in 2006 in English and held by 14 WorldCat member libraries worldwide

Dual income tax systems have become increasingly popular; yet, relatively little is known about the consequences of implementing such tax systems. This paper uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how overall taxable income and the relative shares of capital income and labour income reacted to the reform. The Finnish tax reform appears to be particularly suitable for analysing the effect of separating labour and capital income tax bases. The reform radically reduced the marginal tax rates on capital income to some, but not all, taxpayers, while the taxation of labour income was not reformed at the same time. We find that the reform led to a small positive impact on overall taxable income, but part of the positive response was probably offset by income shifting among the self-employed
How should commodities be taxed? : a counterargument to the recommendation in the mirrlees review by Spencer Bastani( Book )

7 editions published in 2013 in English and held by 12 WorldCat member libraries worldwide

The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation of the Review, our theoretical results imply that even if all goods other than the good needed for working are separable from leisure, the optimal tax on these goods should not be uniform. Instead, goods with larger expenditure elasticities should be discouraged relatively more by the tax system. If the government fully subsidises the cost of the good needed for working, then commodity taxation is uniform under the standard separability assumption. Our results imply that the optimal commodity tax system is dependent on the expenditure side of the government. A calibration exercise presented in the paper suggests that these results can be quantitatively important
Estimating labour supply elasticities based on cross-country micro data a bridge between micro and macro estimates? by Markus Jäntti( )

7 editions published between 2013 and 2014 in English and held by 12 WorldCat member libraries worldwide

We utilise repeated cross sections of micro data from several countries, available from the Luxembourg Income Study, LIS, to estimate labour supply elasticities, both at the intensive and extensive margin. The benefit of the data is that it spans over four decades and includes a large number of tax reform episodes, with tax rate variation arising both from cross-sectional and country-level differences. Using these data, we investigate whether micro and macro estimates differ in a systematic way. The results do not provide clear support to the view that elasticities at the macro level would be higher than corresponding micro elasticities
Public provision, commodity demand and hours of work : an empirical analysis by Jukka Pirttilä( Book )

3 editions published in 2010 in English and held by 11 WorldCat member libraries worldwide

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 differentiated commodity taxation. This paper examines the empirical validity of this claim using consumption data from Finland. The data have extensive information on commodity demand, the use of public services and hours of work. When labour income is controlled for in a semi-parametric way, we find that capital income and housing expenses are negatively associated with hours of work, whereas the use of child care is somewhat positively correlated with labour supply. These results suggest that capital income and housing should be taxed whereas day care could perhaps be subsidised
The impact of dividend taxation on dividends and investment : new evidence based on a natural experiment by Seppo Kari( Book )

3 editions published in 2009 in English and held by 11 WorldCat member libraries worldwide

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 large register-based panel data set, where the vast majority of firms are small and medium-sized enterprises, to examine the responses to the Finnish dividend tax increase of 2005. This reform creates a useful opportunity to measure enterprise behaviour, since it involves exogenous variation in the tax treatment of different types of firms. The results, based on differences-in-differences estimation and matching methods, indicate that dividends declined somewhat in closely held corporations that faced a tax increase, perhaps for timing reasons, while investments did not decline. These findings are more in line with the new rather than the old view of dividend taxation
Tax evasion and economies in transition : lessons from tax theory by Jukka Pirttilä( Book )

4 editions published in 1999 in English and held by 11 WorldCat member libraries worldwide

Pawns and queens revisited public provision of private goods when individuals make mistakes by Jukka Pirttilä( Book )

4 editions published in 2005 in English and held by 11 WorldCat member libraries worldwide

Fiscal policy and structural reforms in transition economies : an empirical analysis by Jukka Pirttilä( Book )

5 editions published in 2000 in English and held by 10 WorldCat member libraries worldwide

Fiscal explanations for inflations : any evidence from transition economies by Tuomas Komulainen( Book )

6 editions published in 2000 in English and held by 10 WorldCat member libraries worldwide

The political economy of reforms : empirical evidence from post-communist transition in the 1990s by Pyŏng-yŏn Kim( Book )

6 editions published in 2003 in English and Finnish and held by 10 WorldCat member libraries worldwide

Tiivistelmä
Reforms and confidence by Pertti Haaparanta( Book )

5 editions published in 2005 in English and Finnish and held by 9 WorldCat member libraries worldwide

Tiivistelmä: Talousuudistukset ja itseluottamus
Money, barter and inflation in Russia by Pyŏng-yŏn Kim( Book )

4 editions published in 2001 in English and held by 9 WorldCat member libraries worldwide

Tiivistelmä: Raha, vaihtokauppa ja inflaatio Venäjällä
Earmarking of environmental taxes : efficient, after all by Jukka Pirttilä( Book )

6 editions published in 1998 in English and Finnish and held by 8 WorldCat member libraries worldwide

Tiivistelmä: Ympäristöverojen korvamerkintä : sittenkin tehokasta politiikkaa
Redistribution and internalization : the many-person ramsey tax rule revisited by Jukka Pirttilä( Book )

4 editions published in 1996 in English and held by 8 WorldCat member libraries worldwide

Poverty and welfare measurement on the basis of prospect theory by Markus Jäntti( )

4 editions published between 2012 and 2013 in English and held by 7 WorldCat member libraries worldwide

This paper examines the measurement of social welfare, poverty and inequality taking into account reference-dependence, loss aversion and diminishing sensitivityaspects emphasized in Prospect Theoryto social welfare measurement. We suggest a new notion of equivalent income, the income level with which the individual would be as well off, evaluated using a standard utility function, as he/she actually is, evaluated with a reference-dependent utility function. We examine the differences between standard poverty and inequality measures based on observed income and measures that are calculated based on equivalent income. These differences are illustrated using household-level panel data from Russia and Vietnam
 
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Alternative Names
Pirttilae, Jukka 1970-

Languages
English (104)

Finnish (3)

German (1)