Juuso Mäkinen
I'm a PhD student at the Department of Economics at Aalto University. I specialize in public and labor economics with a focus on evaluating the effects of public policies.
I also work at the Ministry of Finance where I, for example, use research and data to conduct ex-ante policy evaluations on structural policy questions. I mainly focus on questions related to education policy and social security.
You can find my CV here.
Contact: juuso.p.makinen@aalto.fi, LinkedIn
Work in progress
From joint to individual taxation: effects on married women’s labor supply
I study a tax policy in Finland in 1976 that changed the basis for taxation from couple's joint earnings to individual earnings. Consequently, secondary earners within the households experienced large drops in their participation and marginal tax rates. Because secondary earners were predominantly women, the policy substantially levelled the differences in labor market opportunities between men and women. The reform lowered participation tax rates for married women on average by 7.9 percentage points and marginal tax rates for women that were already working by 5.9 percentage points. I find that the reform-induced changes in participation tax rates contributed to the rise in female employment over the 1970s: the policy encouraged around 7,800 women to participate in the labor market, increasing married women's employment rate by 1.7 percentage points (2.0 percent). The increases were driven by compulsory educated women and mothers with school-age children. The effects correspond to an average participation elasticity of 0.17. The reform also shaped the differences in disposable incomes across households by redistributing resources from one-earner households to two-earner households.
Childcare, social skills and the labor market, with Mikko Silliman
Achieving career and family: public childcare and maternal outcomes, with Mikko Silliman