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I study a tax policy in Finland in 1976 that changed the basis for income taxation from couple’s joint income to individual income. Following the shift from family taxation to individual taxation, …
We design optimal mechanism to collect revenues from nonrenewable resource exploitation, when the resource must be explored and discovered and when there is asymmetric information. The exploration …
Are furlough schemes useful under normal business cycle conditions? We address this question using administrative data from Finland, where such a scheme has long existed, and a model of firm dynamics …