"Hämäläinen, Sinikka" - Selaus tekijän mukaan Erillisteokset ja sarjajulkaisut
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ASYMMETRIC ATTITUDE TOWARDS EMIGRATION AND IMMIGRATION National Interest in Income Tax Policy
Hämäläinen, Sinikka
Tampere Economic Working Papers Net Series : 26/2003 (2003)
workingPaperWestern countries have disapproved of emigration restrictions more than of immigration restrictions. The paper uses a variant of the model of optimal income taxation under migration to seek a rationale for the prevalent ... -
Optimal Commodity Taxes with Tourist Demand
Hämäläinen, Sinikka
Tampere Economic Working Papers Net Series : 24/2003 (2003)
workingPaperWith tourism, the existence of country-specific commodities that have to be bought and consumed locally plays an essential role. The paper is about how optimal taxation rules are modified when the taxable goods include ...