Search results for "transfer payments"

showing 2 items of 2 documents

Object and subject of evasion of taxes and other compulsory payments

2014

The paper is devoted to such topical issue of Criminal Law as Object and Subject of Evasion of Taxes and Other Compulsory Payments. There are analyzed researched crime determination problems, which are connected with subject and object of tax and other compulsory payments evasion. In the course of the research, the author has made the conclusions that the object of the evasion of taxes and other compulsory payments group is the national economic interests. The direct object is the national economic interests in the sphere of state revenues or the national fiscal interests. While analyzing the law and regulations it is concluded that the subject of the evasion of taxes and other compulsory p…

Consumption (economics)Public economicsEconomic policymedia_common.quotation_subjectPaymentEvasion (ethics)Transfer payments multiplierlcsh:Social Scienceslcsh:HPrincipal (commercial law)DebtCriminal lawEconomicsRevenuemedia_commonSHS Web of Conferences
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Parenthood and gender inequality : Population-based evidence on the child penalty in Finland

2019

This study presents evidence on the effect of parenthood on labor market outcomes in Finland. We use population-based data drawn from administrative registers and an event study design centered around the birth of the first child using the specification proposed in Kleven et al. (2019b). The study confirms that women encounter large short- and long-term child penalties in gross labor earnings and that penalties are associated with employment participation. Taxes and social security transfers considerably reduce the child penalty, which also varies by the number of children. peerReviewed

inequalitynumber of childrenEconomicsUngleichheitvanhemmuusKindsoziale Ungleichheittransfer payments20200Kinderzahl20100sukupuoli11000child penaltyEinkommenspolitik Lohnpolitik Tarifpolitik Vermögenspolitikddc:330gender relationsLabor Market ResearchMutterschaftTransferleistungSocial sciences sociology anthropologyFinlandElternschaftparenthoodchildSozialwissenschaften Soziologiesocial inequalityansiotulotArbeitsmarktforschunggender inequalitymotherhoodWirtschaftFinnlandFrauen- und Geschlechterforschungtasa-arvoincomeBeschäftigungemploymentddc:300Women's Studies Feminist Studies Gender StudiesEinkommenGeschlechterverhältnisIncome Policy Property Policy Wage PolicyearningsEarnings; Child penalty; Income transfers; FLEED-FOLK (Finnish Longitudinal Employer–Employee Data)
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