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

Viitteet 1-5 / 5

    • 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 ...

    • 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 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 ...