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

    • Effectiveness of Private and Public High Schools: Evidence from Finland 

      Kortelainen, Mika; Manninen, Kalle
      CESifo Economic Studies : 4 (Oxford University Press, 2019)
      A number of papers have compared the effectiveness of private and public schools in different institutional settings. However, most of these studies are observational and do not utilize experimental or quasi-experimental ...
    • 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 : 3 (Springer Verlag, 2018)
      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. ...
    • 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 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, ...