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

    • 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 ...
    • 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 ...
    • More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes 

      Kosonen, Tuomas
      Journal of Public Economics (Elsevier, 2015)
      Consumption tax rates targeted at specific sectors are often reformed without any empirical knowledge about the efficiency of these policies. This paper sheds light on tax incidence as well as the efficiency issue, the ...
    • The role of information in tax compliance: Evidence from a natural field experiment 

      Kosonen, Tuomas; Ropponen, Olli
      Economics Letters (Elsevier, 2015)
      This paper studies how much firms make unintentional mistakes in their tax filing, and to what extent this can be affected by providing information about the tax code. We utilize a novel natural field experiment design, ...
    • 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 ...