<abstract xmlns="http://www.w3.org/1999/xhtml"><p> In this article I briefly describe the main questions related to the design of a tax system and introduce policy evaluation methods that can help us to learn about the effects of different taxes on different outcomes. Then I consider what various responses mean in terms of agents’ behavior and give my view of aspects that are important when tax systems are reformed. Finally I present the results of my PhD dissertation (Harju (2013)) and the contributions of the articles therein one by one, the aim being to offer examples of empirical tax research applying policy evaluation methods.</p></abstract>

In this article I briefly describe the main questions related to the design of a tax system and introduce policy evaluation methods that can help us to learn about the effects of different taxes on different outcomes. Then I consider what various responses mean in terms of agents’ behavior and give my view of aspects that are important when tax systems are reformed. Finally I present the results of my PhD dissertation (Harju (2013)) and the contributions of the articles therein one by one, the aim being to offer examples of empirical tax research applying policy evaluation methods.

Policy evaluation methods in tax research – new evidence and interpretations

Government Institute for Economic Research (VATT)

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

In this article I briefly describe the main questions related to the design of a tax system and introduce policy evaluation methods that can help us to learn...

Policy evaluation methods in tax research – new evidence and interpretations

Published Online: May 15, 2015

Page range: 76 - 92

DOI: https://doi.org/10.1515/ntaxj-2014-0004

Keywords
Policy evaluation methods, difference-in-differences, tax reforms, tax incentives

© 2015

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Policy evaluation methods in tax research – new evidence and interpretations

Published Online: May 15, 2015

Page range: 76 - 92

DOI: https://doi.org/10.1515/ntaxj-2014-0004

KeywordsPolicy evaluation methods, difference-in-differences, tax reforms, tax incentives

© 2015

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Policy evaluation methods, difference-in-differences, tax reforms, tax incentives