2024
DOI: 10.1111/spol.13083
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Wage Subsidy for Employers or Social Security for Low‐Paid Workers? The Impact of the Earnings Disregard Reform on the Use of Housing Allowance Among Workers in Different Industries in Finland

Antti Halmetoja,
Niklas Mäkinen,
Satu Ojala
et al.

Abstract: The longstanding aim of social security reforms in economically advanced countries has been to ensure that work is financially beneficial. In‐work benefits (IWB) have emerged as pivotal tools in achieving this objective. Earnings disregards, which exempt a portion of earned income from benefit calculations, represent one form of IWBs. This study focuses on Finland's general housing allowance, examining its use following the 2015 reform that introduced the earnings disregard. Using the total population registry… Show more

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