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

    • Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations? 

      Harju, Jarkko; Matikka, Tuomas; Rauhanen, Timo
      Journal of Public Economics (Elsevier, 2019)
      This paper studies the mechanisms behind the responses of entrepreneurs to size-dependent tax regulation. We exploit the value-added tax (VAT) exemption threshold in Finland. Both tax incentives (remitted VAT) and compliance ...
    • Does market size matter for charities? 

      Lapointe, Simon; Perroni, Carlo; Scharf, Kimberley; Tukiainen, Janne
      Journal of Public Economics (Elsevier, 2018)
      We analyze implications of market size for market structure in the charity sector. While a standard model of oligopolistic for-profit competition predicts a positive relationship between market size and firm size, our ...