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  1. Do reduced working hours for older workers have health consequences and prolong work careers?
    Autor*in: Ravaska, Terhi
    Erschienen: 2023
    Verlag:  VATT Institute for Economic Research, Helsinki

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 439
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: VATT working papers ; 153
    Schlagworte: part-time pension; health; eligibility age reform; work hours
    Umfang: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  2. The role of privately held firms in income inequality
    Autor*in: Paukkeri, Tuuli; Ravaska, Terhi; Riihelä, Marja
    Erschienen: [2023]
    Verlag:  Institute for Fiscal Studies, [London]

    Business owners of privately held firms have multiple opportunities to decide how much taxable income to take out from their firm and how much to retain within the firm. However, undistributed profits within firms, i.e. retained earnings, are... mehr

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    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 141
    Fernleihe:
    keine Fernleihe

     

    Business owners of privately held firms have multiple opportunities to decide how much taxable income to take out from their firm and how much to retain within the firm. However, undistributed profits within firms, i.e. retained earnings, are typically invisible in income data, distorting our understanding of the extent of income inequality. A recent strand of research has illustrated the importance of accounting for retained earnings for measuring inequality. In this paper, we study the role of privately held firms in income inequality in Finland, including the role of retained earnings, but also taking a wider perspective on the role of firms. We study the role of close family members as firm owners across the income distribution, including the role of own underage children as owners. In the first part of the paper, we find that firms, firm formation and retained earnings are important for high income individuals. Particularly, we show that there is a divergence between the standard gross income measure and broad income including retained earnings immediately after starting a business. In the second part, we find that the prevalence of underage children as firm owners increases strongly among business owners in the top 0.1% and these children have substantial capital income from a very young age.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Working paper / lnstitute for Fiscal Studies ; 23, 36
    Schlagworte: inequality; taxation; firms; firm owners; family
    Umfang: 1 Online-Ressource (circa 28 Seiten), Illustrationen