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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, …
Riku Buri, Joel Karjalainen, Anni Koskinen, and Daniel Peredo Siles
In industries where consumption generates negative externalities and internalities, governments can attempt to curb excess demand by restricting supply. However, this strategy may simply shift …
We study the effect of school closures and the transition from on-site to on-line teaching during the Covid-19 pandemic in the Finnish upper secondary schools. To identify the effects we exploit …