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  1. Incentives, health, and retirement
    evidence from a Finnish pension reform
    Autor*in: Ollonqvist, Joonas; Kotakorpi, Kaisa; Laaksonen, Mikko; Martikainen, Pekka; Pirttilä, Jukka; Tarkiainen, Lasse
    Erschienen: July 2021
    Verlag:  VATT Institute for Economic Research, Helsinki

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    ISBN: 9789522742803
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    Schriftenreihe: VATT working papers ; 145
    Schlagworte: Pension reform; retirement incentives; health
    Umfang: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  2. The role of reporting institutions and image motivation in tax evasion and incidence
    Autor*in: Kotakorpi, Kaisa; Metsälampi, Satu; Miettinen, Topi; Nurminen, Tuomas
    Erschienen: [2021]
    Verlag:  Faculty of Management and Business, Tampere University, Finland, [Tampere]

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    ISBN: 9789520320348
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    Schriftenreihe: Tampere economic working papers ; 133 (June 2021)
    Schlagworte: Tax Evasion; Tax Incidence; Third-Party Reporting; Double Auction; Experiment
    Umfang: 1 Online-Ressource (circa 72 Seiten), Illustrationen
  3. Bearing the burden
    implications of tax reporting institutions and image concerns on evasion and incidence
    Autor*in: Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; Metsälampi, Satu
    Erschienen: June 2022
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under... mehr

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    We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under costless and costly third-party reporting by buyers, respectively. Reporting behavior therefore responds to the intensity of deterrence. However, we find that prices do not fully reflect the lower taxes of the evaders. Thus, when only sellers report, tax incidence deviates from the prediction of the standard model, and there is deadweight loss even if tax revenue is low. Pricing, incidence, and reporting patterns in all treatments can be explained by a model of lying costs with image concerns that give rise to a motivation to appear honest.

     
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    hdl: 10419/263721
    Schriftenreihe: CESifo working paper ; no. 9791 (2022)
    Schlagworte: tax evasion; tax incidence; third-party reporting; double auction; social image; experiment
    Umfang: 1 Online-Ressource (circa 79 Seiten), Illustrationen
  4. Migration and tax policy
    evidence from Finnish full population data
    Autor*in: Kalin, Salla; Kauppinen, Ilpo; Kotakorpi, Kaisa; Pirttilä, Jukka
    Erschienen: 2022
    Verlag:  VATT Institute for Economic Research, Helsinki

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    Schriftenreihe: VATT working papers ; 150
    Schlagworte: taxation; emigration
    Umfang: 1 Online-Ressource (circa 60 Seiten), Illustrationen
  5. Which income comparisons matter to people, and how?
    evidence from a large field experiment
    Autor*in: Xu, Xiaogeng; Metsälampi, Satu; Kirchler, Michael; Kotakorpi, Kaisa; Matthews, Peter Hans; Miettinen, Topi
    Erschienen: [2023]
    Verlag:  Faculty of Economics and Statistics, University of Innsbruck, Innsbruck, Austria

    Received wisdom holds that income rank matters for life satisfaction. In much of the literature, however, income comparisons are limited to the national population and evidence is correlational. In this paper, we investigate differences in the causal... mehr

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    Received wisdom holds that income rank matters for life satisfaction. In much of the literature, however, income comparisons are limited to the national population and evidence is correlational. In this paper, we investigate differences in the causal effects of rank information across reference groups. In a representative sample of mid-career Finns, we randomize individuals to receive personal rank information about educational, municipal, occupational, or age reference groups, and compare the effects, for a set of alternative welfare measures, to the standard national reference group and to a control group that receives no information. We also characterize the accuracy of rank beliefs across groups. Our data, which integrates experimental and register data, finds that rank information causes differences in satisfaction with disposable income, perceived fairness of own income, and wage satisfaction, but not life satisfaction. We also find substantial variation in the effects across reference groups, with those for the national reference group both weak and insignificant.

     
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    hdl: 10419/278494
    Schriftenreihe: Working papers in economics and statistics ; 2023, 05
    Schlagworte: Relative position; individual welfare; fairness; comparison group; information provision
    Umfang: 1 Online-Ressource (circa 145 Seiten), Illustrationen
  6. Sin licenses revisited
    Autor*in: Haavio, Markus; Kotakorpi, Kaisa
    Erschienen: 2012
    Verlag:  CESifo, München

    We analyse attempts to implement personalised regulation in the form of sin licenses (O'Donoghue and Rabin 2003, 2005, 2007) to correct the distortion in the consumption of a harmful good when consumers suffer from varying degrees of self-control... mehr

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    We analyse attempts to implement personalised regulation in the form of sin licenses (O'Donoghue and Rabin 2003, 2005, 2007) to correct the distortion in the consumption of a harmful good when consumers suffer from varying degrees of self-control problems. We take into account the possibility that consumers may trade the sin good in a secondary market, and show that sin licenses induce only sophisticated individuals with low levels of self-control problems to consume optimally. The consumption of naive individuals as well as sophisticated individuals with severe self-control problems remains too high, and welfare in equilibrium is decreasing in the level of self-control problems and non-increasing in the level of naivete. Further, we show that introducing a uniform tax on top of a system of sin licenses may improve welfare, whereas a uniform maximum quota would reduce welfare for sophisticates but may increase welfare for naives. Finally, we show that naives would benefit from a scheme where sin licenses are sold for a positive price in the primary market. -- self-control problems ; sin licenses ; secondary markets

     
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    Weitere Identifier:
    hdl: 10419/68204
    RVK Klassifikation: QB 910
    Schriftenreihe: Array ; 4010
    Schlagworte: Konsumentenverhalten; Gesundheitsrisiko; Meritorische Güter; Lizenz; Sekundärmarkt; Optimale Besteuerung; Theorie
    Umfang: Online-Ressource, graph. Darst.
  7. Pay for politicians and candidate selection
    an empirical analysis
    Autor*in: Kotakorpi, Kaisa; Poutvaara, Panu
    Erschienen: 2010
    Verlag:  CESifo, München

    A growing theoretical literature on the effect of politicians' salaries on the average level of skills of political candidates yields ambiguous predictions. In this paper, we estimate the effect of pay for politicians on the level of education of... mehr

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    A growing theoretical literature on the effect of politicians' salaries on the average level of skills of political candidates yields ambiguous predictions. In this paper, we estimate the effect of pay for politicians on the level of education of parliamentary candidates. We take advantage of an exceptional reform where the salaries of Finnish MPs were increased by 35 % in the year 2000, intended to make the pay for parliamentarians more competitive. A difference-in-differences analysis, using candidates in municipal elections as a control group, suggests that the higher salary increased the fraction of candidates with higher education among female candidates, while we find no significant effect for male candidates. -- pay for politicians ; candidate selection ; gender differences in politics

     
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    hdl: 10419/39019
    Schriftenreihe: Array ; 3126
    Schlagworte: Politikfinanzierung; Politiker; Berufswahl; Geschlecht; Finnland
    Umfang: Online-Ressource (35 S.), graph. Darst.
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  8. Returns to office in national and local politics
    Autor*in: Kotakorpi, Kaisa; Poutvaara, Panu; Terviö, Marko
    Erschienen: 2013
    Verlag:  CESifo, München

    We study the returns to political office using data from Finnish parliamentary elections in 1970-2007 and municipal elections in 1996-2008. The discontinuity of electoral outcomes in individual candidate votes allows us to estimate the causal effect... mehr

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    We study the returns to political office using data from Finnish parliamentary elections in 1970-2007 and municipal elections in 1996-2008. The discontinuity of electoral outcomes in individual candidate votes allows us to estimate the causal effect of being elected on subsequent income. Getting elected to parliament increases annual earnings initially by about €20,000, but most of this effect fades out over time. Getting elected to a municipal council has a positive effect of about €1,000 on subsequent annual earnings.

     
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    hdl: 10419/89733
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    Schriftenreihe: Array ; 4542
    Schlagworte: Politiker; Wahl; Erwerbsverlauf; Einkommen; Parlament; Kommunalverwaltung; Schätzung; Finnland; Wiederwahl
    Umfang: Online-Ressource (30 S.), graph. Darst.
  9. Pay for politicians and candidate selection
    an empirical analysis
    Autor*in: Kotakorpi, Kaisa; Poutvaara, Panu
    Erschienen: 2009
    Verlag:  Forschungsinst. zur Zukunft der Arbeit, Bonn

    In this paper, we estimate the effect of pay for politicians on who wants to be a politician. We take advantage of a considerable 35 percent salary increase of Finnish MPs in the year 2000, intended to make the pay for parliamentarians more... mehr

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    In this paper, we estimate the effect of pay for politicians on who wants to be a politician. We take advantage of a considerable 35 percent salary increase of Finnish MPs in the year 2000, intended to make the pay for parliamentarians more competitive. A difference-indifferences analysis, using candidates in municipal elections as a control group, suggests that the higher salary had the intended effect among women, whether measured by education or occupational qualifications. We also examine cross-party differences. -- Pay for politicians ; candidate selection ; gender differences in politics

     
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    hdl: 10419/35651
    Schriftenreihe: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 4235
    Schlagworte: Politikfinanzierung; Politiker; Berufswahl; Geschlecht; Finnland
    Umfang: Online-Ressource (28 S.), graph. Darst.
  10. Returns to office in national and local politics
    Autor*in: Kotakorpi, Kaisa; Poutvaara, Panu; Terviö, Marko
    Erschienen: June 2016
    Verlag:  IZA, Bonn, Germany

    We estimate the effect of getting elected on future income development of political candidates. We present a bootstrap approach for measuring electoral closeness, which can be used to implement a regression discontinuity design in any electoral... mehr

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    We estimate the effect of getting elected on future income development of political candidates. We present a bootstrap approach for measuring electoral closeness, which can be used to implement a regression discontinuity design in any electoral system. We apply the method to the Finnish proportional open list system. Being elected to parliament increases annual earnings initially by €20,000, and getting elected to a municipal council by €1,000. The returns to office for parliamentarians accrue mainly through higher wages during the time in office. Our results imply that the returns to office may be large even in the absence of corruption.

     
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    Weitere Identifier:
    hdl: 10419/145137
    Schriftenreihe: Discussion paper / IZA ; no. 10003
    Umfang: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  11. Screening through activation
    differential effects of a youth activation programme
    Autor*in: Hall, Caroline King Barnard; Kotakorpi, Kaisa; Liljeberg, Linus; Pirttilä, Jukka
    Erschienen: September 15, 2016
    Verlag:  IFAU, Institute for Evaluation of Labour Market and Education Policy, Uppsala

    We study the anatomy of responses to a major activation programme targeted at unemployed youth, introduced in Sweden in 2007. We use a regression discontinuity design to analyse individual reactions to the programme. We find that individuals who have... mehr

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    We study the anatomy of responses to a major activation programme targeted at unemployed youth, introduced in Sweden in 2007. We use a regression discontinuity design to analyse individual reactions to the programme. We find that individuals who have a relatively high predicted probability of finding a job respond to the threat of activation, whereas there is no significant effect for individuals in a weaker labour market position. This is consistent with activation programmes working as a screening device between those who are able to find work on their own vs. those who are not. In addition to examining traditional predictors of poor labour market outcomes (e.g. education and school dropout status), we find a strong concentration of health problems among individuals with poor labour market prospects. We use register data covering the entire Swedish population, including very detailed information on health.

     
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    hdl: 10419/166016
    Schriftenreihe: Working paper / IFAU, Institute for Evaluation of Labour Market and Education Policy ; 2016:15
    Umfang: 1 Online-Ressource (circa 66 Seiten), Illustrationen
  12. Screening through activation
    differential effects of a youth activation programme
    Autor*in: Hall, Caroline; Kotakorpi, Kaisa; Liljeberg, Linus; Pirttilä, Jukka
    Erschienen: January 2017
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich

    We study the dual role of active labour market policies: First, ALMP may perform a screening role by increasing job-finding rates among individuals with good labour market prospects, already prior to programme participation. Second, actual program... mehr

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    We study the dual role of active labour market policies: First, ALMP may perform a screening role by increasing job-finding rates among individuals with good labour market prospects, already prior to programme participation. Second, actual program participation may help individuals with poor labour market prospects. We demonstrate how these effects arise within a search theoretic framework. Utilizing an RD design, we analyse responses to a nationwide Swedish youth activation program. We find that individuals with a high predicted probability of finding work respond to the threat of activation, whereas there is no effect for individuals with weak labour market prospects.

     
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    hdl: 10419/155547
    Schriftenreihe: Array ; no. 6305
    Umfang: 1 Online-Ressource (circa 59 Seiten), Illustrationen
  13. Returns to office in national and local politics
    Autor*in: Kotakorpi, Kaisa; Poutvaara, Panu; Terviö, Marko
    Erschienen: 2014
    Verlag:  Centre for Economic Policy Research, London

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    Schriftenreihe: Array ; 10293
    Schlagworte: Politiker; Wahl; Erwerbsverlauf; Einkommen; Parlament; Kommunalverwaltung; Schätzung; Finnland; Wiederwahl
    Umfang: 35, 8 S., graph. Darst.
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    Parallel als Online-Ausg. erschienen
  14. Tax compliance in the rental housing market
    evidence from a field experiment
    Autor*in: Eerola, Essi; Kosonen, Tuomas; Kotakorpi, Kaisa; Lyytikäinen, Teemu; Tuimala, Jarno
    Erschienen: October 2019
    Verlag:  VATT Institute for Economic Research, Helsinki

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    ISBN: 9789522742414
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    Schriftenreihe: VATT working papers ; 122
    Umfang: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  15. Prescription behavior of physicians in the public and private sector
    Autor*in: Jussila, Elina; Kotakorpi, Kaisa; Verho, Jouko
    Erschienen: December 2022
    Verlag:  CESifo, Munich, Germany

    We analyze prescription behavior of physicians in the public and private sector. We study two major diseases for which an effective, widely accepted low-cost treatment and alternative, more expensive treatments are available. We find that private... mehr

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    We analyze prescription behavior of physicians in the public and private sector. We study two major diseases for which an effective, widely accepted low-cost treatment and alternative, more expensive treatments are available. We find that private sector physicians are more likely to prescribe the expensive medication. The result holds after controlling for individual-level factors including health indicators based on detailed administrative data, and patient fixed effects. In one of our cases, we further find that the same physicians prescribe different medication when working in different sectors. These results are consistent with higher 2nd degree moral hazard in the private sector.

     
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    hdl: 10419/271830
    Schriftenreihe: CESifo working papers ; 10186 (2022)
    Schlagworte: healthcare; prescription behaviour; public sector; private sector; moral hazard
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  16. Welfare state and life satisfaction
    evidence from public health care
    Autor*in: Kotakorpi, Kaisa; Laamanen, Jani-Petri
    Erschienen: 2007

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    Schriftenreihe: Array ; 2007,053
    Schlagworte: Zufriedenheit; Gesundheitsversorgung; Gesetzliche Krankenversicherung; Wohlfahrtsanalyse; Sozialstaat; Welt
    Umfang: 21 S.
  17. Welfare state and life satisfaction
    evidence from public health care
    Autor*in: Laamanen, Jani-Petri; Kotakorpi, Kaisa
    Erschienen: 2007
    Verlag:  Tinbergen Inst., Rotterdam [u.a.]

    We examine the effect of publicly provided health care on welfare by combining local level data on public health care, and individual level data on life satisfaction. It is shown that relatively high expenditures in health care have a positive effect... mehr

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    We examine the effect of publicly provided health care on welfare by combining local level data on public health care, and individual level data on life satisfaction. It is shown that relatively high expenditures in health care have a positive effect on individuals' life satisfaction in our data. We further illustrate how life satisfaction data can be used to directly test theoretical hypotheses about how the welfare effect of public provision should vary among different groups in the population. We find some evidence for an ends-against-the-middle equilibrium (Epple and Romano, 1996) in the provision of public health care, where middle-income individuals prefer higher public expenditure at the margin than low-income or high-income individuals. Further, our results indicate that valuation for health care depends on individual political orientation.

     
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    Schriftenreihe: Array ; 2007,053
    Umfang: Online-Ressource (21 S.)