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 ...
    • 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 ...
    • 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 ...