The Helsinki GSE Discussion Paper series is available on EconStor. EconStor is an open access server that provides a platform for the free distribution of academic literature in economics.
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, …
Discussion paper
In this paper, we show that gender gaps in performance observed in high-stakes exams, relative to low-stakes exams, are partially shaped by the context of exam preparation. We examine the role of …
Urban transportation projects are massive public investments that can transform cities. This article reviews evidence on how these projects shape where people live, and how their benefits are shared …
Discussion paper
We conduct a welfare analysis of R&D subsidies and tax credits using a model of innovation policy incorporating externalities, limited R&D participation and financial market imperfections. We …
Discussion paper