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

    • Business owners and income-shifting: evidence from Finland 

      Harju, Jarkko; Matikka, Tuomas
      Small Business Economics : 1 (Springer Verlag, 2016)
      This study examines income-shifting between tax bases among the owners of privately held businesses. The dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for ...
    • 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 ...
    • 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 ...
    • The elasticity of taxable income and income-shifting: what is “real” and what is not? 

      Harju, Jarkko; Matikka, Tuomas
      International Tax and Public Finance : 4 (Springer Verlag, 2016)
      Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in real economic activity, ...