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

    • Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland 

      Matikka, Tuomas
      The Scandinavian Journal of Economics : 3 (Wiley, 2018)
      The elasticity of taxable income (ETI) is a key parameter in income tax analysis both in terms of efficiency and tax revenue. This paper uses Finnish data to analyze the ETI. I use changes in flat municipal income tax rates ...
    • 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 ...
    • 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 ...
    • Optimal taxation and public provision for poverty reduction 

      Kanbur, Ravi; Paukkeri, Tuuli; Pirttilä, Jukka; Tuomala, Matti
      International Tax and Public Finance : 1 (Springer Verlag, 2018)
      The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal ...
    • Revenue-maximizing top earned income tax rate in the presence of income-shifting 

      Kotakorpi, Kaisa; Matikka, Tuomas
      Nordic Tax Journal : 1 (Nordic Tax Research Council, 2017)
      We provide an analysis of the revenue-maximizing top earned income tax rate for a country with one of the highest levels of earnings taxation in the world, Finland, and compare it to the current level of taxation. We account ...
    • Transfer taxes and household mobility: Distortion on the housing or labor market? 

      Hilber, Christian A.L.; Lyytikäinen, Teemu
      Journal of Urban Economics (Elsevier, 2017)
      We estimate the effect of the UK Stamp Duty Land Tax (SDLT) – a transfer tax on the purchase price of property or land – on different types of household mobility using micro data. Exploiting a discontinuity in the tax ...