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

    • 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. ...
    • 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 ...