• The effects of size-based regulation on small firms: evidence from VAT threshold 

      Rauhanen, Timo; Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 75 (Valtion taloudellinen tutkimuskeskus VATT, 14.06.2016)
      Various types of size-based regulations for firms are typical in most countries (tax schedules, accounting rules, health and safety standards etc.). However, there is only limited evidence of how owners of small firms ...
    • How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers 

      Boonzaaier, Wian; Harju, Jarkko; Matikka, Tuomas; Pirttilä, Jukka
      VATT Working Papers : 85 (Valtion taloudellinen tutkimuskeskus, 28.04.2017)
      We study the responsiveness of small and medium-sized firms to corporate income taxes using population-wide administrative data from South Africa. We find sizable bunching of firms at the corporate income thresholds where ...