Selaus tekijän mukaan kokoelmassa Valtion taloudellinen tutkimuskeskus VATT

    • Business owners and income-shifting: evidence from Finland 

      Harju, Jarkko; Matikka, Tuomas
      Small Business Economics : 1 (Springer Verlag, 2016)
      This study examines income-shifting between tax bases among the owners of privately held businesses. The dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for ...
    • Combining Part-time Work and Social Benefits: Empirical Evidence from Finland 

      Kalin, Salla; Kyyrä, Tomi; Matikka, Tuomas
      VATT Working Papers : 159 (Valtion taloudellinen tutkimuskeskus, 09.11.2023)
      We use detailed, population-wide data from Finland to provide evidence of the impact of earnings disregard policies on part-time work during unemployment spells, and describe the longer-run trends in combining part-time ...
    • Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations? 

      Harju, Jarkko; Matikka, Tuomas; Rauhanen, Timo
      Journal of Public Economics (Elsevier, 2019)
      This paper studies the mechanisms behind the responses of entrepreneurs to size-dependent tax regulation. We exploit the value-added tax (VAT) exemption threshold in Finland. Both tax incentives (remitted VAT) and compliance ...
    • Discrete earnings responses to tax incentives: Empirical evidence and implications 

      Kosonen, Tuomas; Matikka, Tuomas
      Palkansaajien tutkimuslaitos TyöpapereitaLabour Institute for Economic Research Working Papers : 326 (Palkansaajien tutkimuslaitosLabour Institute for Economic Research, 17.01.2019)
      Tässä tutkimuksessa tutkitaan diskreettien valintajoukkojen vaikutusta palkansaajien työn tarjonnan reagoimiseen tuloveroihin. Artikkelin empiirisessä osiossa hyödynnetään opintotuen tulorajojen aiheuttamaa tuloveroissa ...
    • Discrete Labor Supply: Empirical Evidence and Implications 

      Kosonen, Tuomas; Matikka, Tuomas
      VATT Working Papers : 132 (Valtion taloudellinen tutkimuskeskus, 25.05.2020)
      We provide novel evidence of discrete labor supply responses to tax incentives and study the broader implications of discrete rather than continuous labor supply. We utilize an income notch and a reform that shifted the ...
    • Discrete Labor Supply: Quasi-Experimental Evidence and Implications 

      Kosonen, Tuomas; Matikka, Tuomas
      FIT Working Paper : 9 (Tampereen yliopisto, 19.04.2023)
      We provide quasi-experimental evidence of discrete labor supply. We utilize a novel institutional setting where a reform shifted an income notch to a higher income level, and compare earnings distributions of treated and ...
    • Does information increase the take-up of social benefits? Evidence from a new benefit program 

      Matikka, Tuomas; Paukkeri, Tuuli
      VATT Working Papers : 83 (Valtion taloudellinen tutkimuskeskus, 28.12.2016)
      The effectiveness of transfer programs can be significantly reduced if eligible individuals fail to apply for them. In this paper we study the impact of information provision on the take-up of social benefits. We exploit ...
    • Does Mandating Social Insurance Affect Entrepreneurial Activity? 

      Benzarti, Youssef; Harju, Jarkko; Matikka, Tuomas
      American Economic Review: Insights : 2 (American Economic Association, 2020)
      This paper estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland. We find that relaxing the social insurance mandate leads entrepreneurs to ...
    • Does Mandating Social Insurance Affect Entrepreneurial Activity? 

      Benzarti, Youssef; Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 119 (Valtion taloudellinen tutkimuskeskus, 18.06.2019)
      This paper estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland. We find that relaxing the social insurance mandate leads entrepreneurs to ...
    • Does sending letters increase the take-up of social benefits? Evidence from a new benefit program 

      Matikka, Tuomas; Paukkeri, Tuuli
      Empirical Economics : Available online (Springer, 2022)
      The effectiveness of transfer programs in reducing poverty and inequality can be significantly reduced if eligible individuals fail to apply for them. This paper shows that benefit take-up can be influenced by sending ...
    • 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 ...
    • The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not? 

      Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 56 (Valtion taloudellinen tutkimuskeskus VATT, 11.09.2014)
      Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in effort and other real ...
    • The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland 

      Matikka, Tuomas
      VATT Working Papers : 69 (Valtion taloudellinen tutkimuskeskus VATT, 18.12.2015)
      The elasticity of taxable income (ETI) is a key parameter in income tax analysis both in terms of efficiency and tax revenue. This paper uses Finnish panel data to analyze ETI. I use changes in flat municipal income tax ...
    • Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland 

      Matikka, Tuomas
      The Scandinavian Journal of Economics : 3 (Wiley, 2018)
      The elasticity of taxable income (ETI) is a key parameter in income tax analysis both in terms of efficiency and tax revenue. This paper uses Finnish data to analyze the ETI. I use changes in flat municipal income tax rates ...
    • Eläkeläisten työnteon taloudelliset kannustimet 

      Matikka, Tuomas
      VATT Muistiot : 41 (Valtion taloudellinen tutkimuskeskus VATT, 12.12.2014)
    • Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform 

      Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 43 (Valtion taloudellinen tutkimuskeskus VATT, 14.01.2013)
      This study examines the extent of direct tax avoidance through income-shifting between wages and dividends, and approximates the deadweight loss due to this behavior for the owners of privately held corporations. The dual ...
    • Essays on behavioral responses to income taxes 

      Matikka, Tuomas
      VATT Publications : P68 (Valtion taloudellinen tutkimuskeskus VATT, 03.12.2014)
      This dissertation consists of an introductory chapter and four empirical essays on behavioral responses to income tax incentives. The introductory chapter presents the conceptual background of the welfare analysis of income ...
    • Gynnas småföretag av sänkt bolagsskatt? 

      Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas
      SNS Analys : 83 (SNS, 17.02.2022)
      Företag och entreprenörer spelar en viktig roll för att skapa nya arbetstillfällen och innovationer som annars inte skulle ha blivit till, vilket i sin tur leder till ökad välfärd i samhället. Att sänka skatter för företag ...
    • 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 ...
    • How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers 

      Boonzaaier, Wian; Harju, Jarkko; Matikka, Tuomas; Pirttimäki, Jukka
      International Tax and Public Finance (Springer US, 2019)
      We study the responsiveness of small- and medium-sized firms to a small-business corporate income tax schedule using population-wide administrative data from South Africa. We find sizeable bunching of firms at the corporate ...