Jukka Pirttilä

TL;DR: In this paper, the authors examined the employment effects of a Finnish payroll tax subsidy scheme, which is targeted at the employers of older, full-time, low-wage workers.

TL;DR: The authors found that inequality aversion can be measured in a meaningful way using survey data, but the magnitudes of the estimates depend dramatically on how inequality aversion is measured and 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.

TL;DR: In this paper, the authors present a unified view of the non-welfarist optimal taxation literature and, secondly, present behavioral public economics as a natural special case of this general framework.

TL;DR: The authors used 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, and found that the reform led to a small positive impact on overall taxable incomes, but part of the positive response was probably offset by income shifting among the self-employed.

TL;DR: The authors empirically examined the 1993 Finnish dual income tax reform, which radically reduced the marginal tax rates on capital income for some, but not all, taxpayers, and found 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.