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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 ...
Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
(Valtion taloudellinen tutkimuskeskus, 2021-01-29)
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 ...
Does Mandating Social Insurance Affect Entrepreneurial Activity?
(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 ...