Selaus asiasanan mukaan kokoelmassa VATT Working Papers

    • Missing Miles: Evasion Responses to Car Taxes 

      Harju, Jarkko; Kosonen, Tuomas; Slemrod, Joel
      VATT Working Papers : 123 (Valtion taloudellinen tutkimuskeskus, 03.10.2019)
      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 ...
    • Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production 

      Benzarti, Youssef; Harju, Jarkko
      VATT Working Papers : 138 (Valtion taloudellinen tutkimuskeskus, 29.01.2021)
      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 ...