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Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
(Oxford University Press, 2021)
This paper uses quasi-experimental variation in payroll tax rates in Finland to investigate how firms use their input factors. We find that higher payroll tax rates lead to large employment responses and have no effects ...
What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes
(University of Chicago Press, 2020)
This paper provides evidence that prices respond significantly more strongly to increases than to decreases in Value-Added Taxes (VATs). First, using two plausibly exogenous VAT changes, we show that prices respond twice ...
Expanding access to administrative data: the case of tax authorities in Finland and the UK
(Springer Verlag, 2019)
We discuss typical issues in getting access to and using high-quality administrative tax data for research purposes. We discuss research involving both quasi- and field experiments implemented together with the tax authority. ...