| fullrecord |
[{"key": "dc.contributor.advisor", "value": "Ilmakunnas, Seija", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Peuram\u00e4ki, Samuel", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-06-02T11:01:34Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-06-02T11:01:34Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2025", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/102938", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 Pro gradu -tutkielmassa analysoidaan Suomen kirjoihin kohdistuneen arvonlis\u00e4verokannan korotuksen (10 %:sta 14 %:iin 1.1.2025) vaikutusta kuluttajahintoihin Adlibris-verkkokaupassa. Tutkimus hy\u00f6dynt\u00e4\u00e4 erotukset erotuksissa (DiD) -menetelm\u00e4\u00e4 kiinteill\u00e4 vaikutuksilla ja vertaa hintakehityst\u00e4 Suomessa (k\u00e4sittelyryhm\u00e4) Ruotsin Adlibris-verkkokauppaan (verrokkiryhm\u00e4), jossa verokanta pysyi ennallaan. Aineistona k\u00e4ytet\u00e4\u00e4n p\u00e4ivitt\u00e4ist\u00e4 hintadataa ajanjaksolta 8.12.2024\u201321.1.2025. Tutkimuksen p\u00e4\u00e4kysymys koskee veronkorotuksen l\u00e4pimenoa hintoihin ja siihen vaikuttavia tekij\u00f6it\u00e4, kuten markkinarakennetta, kysynn\u00e4n hintajoustoa ja verkkokaupan kilpailuolosuhteita.\n Keskeinen tulos osoittaa, ett\u00e4 ALV-korotus siirtyi hintoihin keskim\u00e4\u00e4rin l\u00e4hes t\u00e4ysim\u00e4\u00e4r\u00e4isesti. Hinnat nousivat Suomessa Ruotsiin verrattuna keskim\u00e4\u00e4rin 3,66 %, mik\u00e4 on hyvin l\u00e4hell\u00e4 teoreettista t\u00e4yden l\u00e4pimenon vertailuarvoa (3,64 %). T\u00e4m\u00e4 keskiarvo peitt\u00e4\u00e4 kuitenkin alleen merkitt\u00e4v\u00e4\u00e4 heterogeenisuutta eri kirjatyyppien v\u00e4lill\u00e4. L\u00e4pimeno oli huomattavasti korkeampi digitaalisissa sidostyypeiss\u00e4 (s\u00e4hk\u00f6- ja \u00e4\u00e4nikirjat) sek\u00e4 pokkareissa (hinnannousut +6,3 % \u2013 +11,0 %), kun taas kovakantisten ja pehme\u00e4kantisten kirjojen hinnat laskivat suhteellisesti (\u22120,4 % \u2013 \u22122,0 %).\n Tulokset korostavat, ett\u00e4 kirjan sidontatyypill\u00e4 ja yrityksen hinnoittelustrategialla on ratkaiseva merkitys veron l\u00e4pimenon asteeseen. Havainnot osoittavat verovaikutusten riippuvuuden markkinarakenteesta ja kysynn\u00e4n ominaisuuksista erityisesti digitaalisilla kirjamarkkinoilla. Tutkielma tuottaa yksityiskohtaista empiirist\u00e4 tietoa veromuutosten hintavaikutuksista kulttuurihy\u00f6dykkeiden markkinoilla verkkokauppaymp\u00e4rist\u00f6ss\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2025-06-02T11:01:34Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-06-02T11:01:34Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "93", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "CC BY 4.0", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Kirjojen arvonlis\u00e4veron korotuksen siirtyminen kuluttajahintoihin \u2013 tuloksia suomalaisesta verkkokirjakaupasta", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202506024748", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Taloustieteen maisteriohjelma", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Master's Degree Programme in Economics", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://creativecommons.org/licenses/by/4.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "ei tietoa saavutettavuudesta", "language": "fi", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "unknown accessibility", "language": "en", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}]
|