Selaus tekijän mukaan kokoelmassa Vertaisarvioidut artikkelit (Peer-reviewed articles)

Viitteet 1-13 / 13

    • 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 ...

    • 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 ...

    • Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform 

      Harju, Jarkko; Kari, Seppo
      CESifo Economic Studies : 1 (Oxford University Press, 2017)
      In this study, we explore how a firm-level dividend tax on redistributed foreign profits affects the financial decisions of a multinational enterprise (MNE). We examine this by using evidence from a recent tax reform in ...

    • 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 ...

    • Expanding access to administrative data: the case of tax authorities in Finland and the UK 

      Almunia, Miguel; Harju, Jarkko; Kotakorpi, Kaisa; Tukiainen, Janne; Verho, Jouko
      International Tax and Public Finance : 26 (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. ...

    • Firm types, price-setting strategies, and consumption-tax incidence 

      Harju, Jarkko; Kosonen, Tuomas; Nordström Skans, Oskar
      Journal of Public Economics (Elsevier, 2018)
      We analyze price responses to large restaurant VAT rate reductions in two different European countries. Our results show that responses in the short and medium run were clustered around two focal points of zero pass-through ...

    • 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 ...

    • Missing miles: Evasion responses to car taxes 

      Harju, Jarkko; Kosonen, Tuomas; Slemrod, Joel
      Journal of Public Economics (Elsevier, 2020)
      We study a tax evasion response to car taxes in Finland, where used car importers overstate the mileage to reduce tax liability. First, we develop a tax evasion measure by comparing reported mileage upon import with ...

    • The effects of corporate taxes on small firms 

      Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas
      Journal of Public Economics : Open access (Elsevier, 2022)
      We study the impact of corporate taxes on firm-level investments and business activity by exploiting a 6 percentage-point reduction in the corporate tax rate in 2012–2014 in Finland. We use detailed administrative data and ...

    • The elasticity of taxable income and income-shifting: what is “real” and what is not? 

      Harju, Jarkko; Matikka, Tuomas
      International Tax and Public Finance : 4 (Springer Verlag, 2016)
      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 real economic activity, ...

    • The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data 

      Harju, Jarkko; Kosonen, Tuomas; Laukkanen, Marita; Palanne, Kimmo
      Journal of Environmental Economics and Management : Open Access (Elsevier, 2022)
      We use station-level price data and a significant diesel-fuel carbon tax reform to study who bears the economic burden of fuel carbon taxes. We use a difference-in-differences strategy to estimate the pass-through of the ...

    • Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production 

      Benzarti, Youssef; Harju, Jarkko
      Journal of the European Economic Association : 5 (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 

      Benzarti, Youssef; Carloni, Dorian; Harju, Jarkko; Kosonen, Tuomas
      Journal of Political Economy : 12 (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 ...