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[{"key": "dc.contributor.advisor", "value": "Ojakangas, Mika", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Kalliokoski, Sami-Pekka", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2015-10-13T05:50:45Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2015-10-13T05:50:45Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2015", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1497632", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/47295", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksessa tarkastellaan Suomen veropolitiikan muutosta vuosien 1987\u20132007 aikana. Selvit\u00e4n, miten ja miten paljon Suomen verotus on muuttunut tutkimuksen aikav\u00e4lill\u00e4 oikeudenmukaisuuden ja tehokkuuden n\u00e4k\u00f6kulmista. Lis\u00e4ksi tarkastelen sit\u00e4, johtaako tehokkuuden ja oikeudenmukaisuuden samanaikainen tavoittelu v\u00e4ist\u00e4m\u00e4tt\u00e4 ristiriitaan.\r\n\r\nTutkimusmetodinani on policyanalyysi, jota teen sek\u00e4 laadullisesti ett\u00e4 m\u00e4\u00e4r\u00e4llisesti. M\u00e4\u00e4r\u00e4llisen analyysin aineistoksi on aikaisempaan tutkimukseen nojautuen tunnistettu viisi ilmi\u00f6t\u00e4. Ilmi\u00f6iden kuvaamiseen k\u00e4yt\u00e4n kuutta indikaattoria, joista nelj\u00e4 olen konstruoinut t\u00e4t\u00e4 tutkimusta varten. Indikaattorianalyysi sis\u00e4lt\u00e4\u00e4 indikaattorien analysointia yksitt\u00e4in ja kokonaisuutena, suhteellisen muutoksen analysointia ja korrelaatio- sek\u00e4 regressioanalyysia. Laadullisessa policyanalyysissa aineistona on koko tutkimuksen aikav\u00e4lin verolains\u00e4\u00e4d\u00e4nt\u00f6, josta olen harkinnanvaraisesti poiminut tutkimusongelman kannalta keskeisimm\u00e4t s\u00e4\u00e4d\u00f6kset analyysiin. Yhteens\u00e4 analysoin 333 s\u00e4\u00e4d\u00f6st\u00e4. Laadullisessa analyysissa arviointikriteerist\u00f6in\u00e4 k\u00e4yt\u00e4n John Rawlsin oikeudenmukaisuus reiluutena \u2013 k\u00e4sityst\u00e4 sek\u00e4 osittain itse konstruoimaani verotuksen laffer-tehokkuus \u2013 k\u00e4sityst\u00e4. Lopuksi yhdist\u00e4n metodologisesti ja aineistollisesti erilaisten analyysien tulokset triangulaatiota k\u00e4ytt\u00e4en. T\u00e4ll\u00f6in pystyt\u00e4\u00e4n piirt\u00e4m\u00e4\u00e4n rikkaampi ja luotettavampi kuva muutoksesta kuin yhdell\u00e4 metodilla. \r\n\r\nTutkimustulosteni mukaan verotuksen oikeudenmukaisuus on selke\u00e4sti heikentynyt tutkimuksen aikav\u00e4lill\u00e4. Suuntaus on ollut erityisen voimakas 2000-luvulla. Sen sijaan verotuksen tehokkuus on selke\u00e4sti parantunut. Erityisesti 1990-luvulla alkuvuosia lukuun ottamatta verotuksen tehokkuutta kehitettiin merkitt\u00e4v\u00e4sti. Lis\u00e4ksi aineistollani n\u00e4ytt\u00e4\u00e4, ett\u00e4 verotuksen tehokkuus ja oikeudenmukaisuus eiv\u00e4t ole v\u00e4ist\u00e4m\u00e4tt\u00e4 ristiriidassa, vaan ne ovat todenn\u00e4k\u00f6isemmin toisistaan riippumattomia tai yhden suuntaisessa riippuvuussuhteessa. Kokonaismuutoksessa voi n\u00e4hd\u00e4 uusliberalistisen ideologian vaikutuksen suomalaiseen yhteiskuntaan veropolitiikan kautta. Ideologian vaikutus n\u00e4kyy erityisen selke\u00e4sti verotuksen oikeudenmukaisuuden kohdalla.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Sami-Pekka Kalliokoski (samkalli) on 2015-10-13 05:50:44.754913. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2015-10-13T05:50:45Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201510133352.pdf: 3733567 bytes, checksum: 2136fe8755330c549cf253f8611049c4 (MD5)\r\nlicense.html: 4880 bytes, checksum: 13d7117d9b075ecaced096e4f32c6254 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2015-10-13T05:50:45Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201510133352.pdf: 3733567 bytes, checksum: 2136fe8755330c549cf253f8611049c4 (MD5)\r\nlicense.html: 4880 bytes, checksum: 13d7117d9b075ecaced096e4f32c6254 (MD5)\r\n Previous issue date: 2015", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (222 sivua)", "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": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "veropolitiikka", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "veros\u00e4\u00e4d\u00f6kset", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "uusliberalismi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "John Rawls", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Lafferin k\u00e4yr\u00e4", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "policyanalyysi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "triangulaatio", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Uusliberalismin aika : Suomen veropolitiikka vuosina 1987-2007 oikeudenmukaisuuden ja tehokkuuden valossa", "language": null, "element": "title", "qualifier": null, 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