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Jarkko Harju

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Harju, Jarkko & Juuti, Toni & Matikka, Tuomas, 2024. "Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance," Working Papers 168, VATT Institute for Economic Research.

    Cited by:

    1. Tuuli Paukkeri & Terhi Ravaska & Marja Riihelä, 2023. "The role of privately held firms in income inequality," IFS Working Papers W23/36, Institute for Fiscal Studies.

  2. Benzarti, Youssef & Harju, Jarkko, 2021. "Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production," Working Papers 138, VATT Institute for Economic Research.

    Cited by:

    1. Sophie Cottet, 2020. "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," Working Papers halshs-03010943, HAL.
    2. E. Mark Curtis & Daniel G. Garrett & Eric C. Ohrn & Kevin A. Roberts & Juan Carlos Suárez Serrato, 2021. "Capital Investment and Labor Demand," NBER Working Papers 29485, National Bureau of Economic Research, Inc.
    3. Kim, Jinyoung & Kim, Seonghoon & Koh, Kanghyock, 2021. "Labor Market Institutions and the Incidence of Payroll Taxation," IZA Discussion Papers 14321, Institute of Labor Economics (IZA).
    4. Benzarti, Youssef & Harju, Jarkko, 2021. "Can payroll tax cuts help firms during recessions?," Journal of Public Economics, Elsevier, vol. 200(C).
    5. Ruan, Peiheng & Wang, Shuai & Yun, Feng, 2024. "Social insurance law and corporate performance in China," International Review of Economics & Finance, Elsevier, vol. 94(C).
    6. Cockx, Bart & Desiere, Sam, 2024. "Labour costs and the decision to hire the first employee," European Economic Review, Elsevier, vol. 170(C).
    7. Wu, Huiwan, 2024. "How does enforcement of social insurance law minimize income gaps within firms: From a perspective of worker bargaining power," Finance Research Letters, Elsevier, vol. 62(PB).
    8. Sophie Cottet, 2024. "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," CESifo Working Paper Series 11076, CESifo.
    9. Lerche, Adrian, 2022. "Investment Tax Credits and the Response of Firms," IZA Discussion Papers 15668, Institute of Labor Economics (IZA).
    10. Nai-Chun Wang & Deng-Kui Si & Chun-Feng Dong, 2022. "Social Insurance Burden and Corporate Environmental Performance: Evidence from China," Sustainability, MDPI, vol. 14(19), pages 1-22, September.
    11. Shanyue Jin & Yuying Gao & Shufeng (Simon) Xiao, 2021. "Corporate Governance Structure and Performance in the Tourism Industry in the COVID-19 Pandemic: An Empirical Study of Chinese Listed Companies in China," Sustainability, MDPI, vol. 13(21), pages 1-22, October.
    12. De Haas, Ralph & Sterk, Vincent & van Horen, Neeltje, 2022. "Startup Types and Macroeconomic Performance in Europe," CEPR Discussion Papers 17400, C.E.P.R. Discussion Papers.
    13. Sophie Cottet, 2020. "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," PSE Working Papers halshs-03010943, HAL.
    14. Anikó Bíró & Réka Branyiczki & Attila Lindner & Lili Márk & Dániel Prinz, 2022. "Firm heterogeneity and the impact of payroll taxes," IFS Working Papers W22/49, Institute for Fiscal Studies.
    15. Audrey Guo, 2024. "Payroll Tax Incidence: Evidence from Unemployment Insurance," Working Papers 24-35, Center for Economic Studies, U.S. Census Bureau.
    16. Deng, Guoying & Du, Pengcheng & Hernandez, Manuel A. & Xu, Shu, 2024. "Corporate taxes and labor market informality evidence from China," IFPRI discussion papers 2244, International Food Policy Research Institute (IFPRI).
    17. Enrico Rubolino, 2022. "Taxing the Gender Gap: Labor Market Effects of a Payroll Tax Cut for Women in Italy," Cahiers de Recherches Economiques du Département d'économie 22.01, Université de Lausanne, Faculté des HEC, Département d’économie.
    18. Wenjing Bi & Yifei Li & Xiaotao Zhang & Tenglong Zhong, 2024. "Labor protection and enterprise digital transformation: A quasi‐natural experiment based on the enforcement of Social Insurance Law in China," Economics and Politics, Wiley Blackwell, vol. 36(2), pages 708-733, July.
    19. Yao, Wenyun & Lu, Feier & Wang, Yuting & Song, Zilong, 2023. "Social insurance contributions and firms' debt concentration choice: A quasi-natural experiment based on the implementation of China's social insurance law," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
    20. Jin, Gang & Zhang, Jiwen & Ye, Yongwei & Yao, Shiqi & Song, Jingxiang, 2024. "Social insurance law and firm markup in China," Economic Modelling, Elsevier, vol. 132(C).
    21. Nathan Lachapelle & Francesco Pascucci, 2021. "Wage Rigidities in a Quantitative Spatial Economy: Commuting and Local Unemployment," LIDAM Discussion Papers IRES 2021027, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).

  3. Jarkko Harju & Simon Jäger & Benjamin Schoefer, 2021. "Voice at Work," CESifo Working Paper Series 8936, CESifo.

    Cited by:

    1. Simon Jäger & Shakked Noy & Benjamin Schoefer, 2021. "What Does Codetermination Do?," CESifo Working Paper Series 9156, CESifo.
    2. Hager, Anselm & Hensel, Lukas & Roth, Christopher & Stegmann, Andreas, 2021. "Voice and Political Engagement : Evidence From a Natural Field Experiment," The Warwick Economics Research Paper Series (TWERPS) 1390, University of Warwick, Department of Economics.
    3. Kraft, Kornelius & Lammers, Alexander, 2021. "Bargaining Power and the Labor Share - a Structural Break Approach," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242342, Verein für Socialpolitik / German Economic Association.
    4. Amanda M. Grittner & Matthew S. Johnson, 2021. "When Labor Enforcement and Immigration Enforcement Collide: Deterring Worker Complaints Worsens Workplace Safety," Upjohn Working Papers 21-353, W.E. Upjohn Institute for Employment Research.
    5. Mohrenweiser, Jens, 2022. "Works Councils," GLO Discussion Paper Series 1103, Global Labor Organization (GLO).

  4. Youssef Benzarti & Jarkko Harju, 2021. "Can Payroll Tax Cuts Help Firms during Recessions?," CESifo Working Paper Series 8990, CESifo.

    Cited by:

    1. Kim, Jinyoung & Kim, Seonghoon & Koh, Kanghyock, 2021. "Labor Market Institutions and the Incidence of Payroll Taxation," IZA Discussion Papers 14321, Institute of Labor Economics (IZA).
    2. Sophie Cottet, 2024. "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," CESifo Working Paper Series 11076, CESifo.
    3. Sven-Olov Daunfeldt & Anton Gidehag & Niklas Rudholm, 2021. "How Do Firms Respond to Reduced Labor Costs? Evidence from the 2007 Swedish Payroll Tax Reform," Journal of Industry, Competition and Trade, Springer, vol. 21(3), pages 315-338, September.
    4. Jacob, Martin & Vossebürger, Robert, 2022. "The role of personal income taxes in corporate investment decisions," Journal of Corporate Finance, Elsevier, vol. 77(C).
    5. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
    6. Sam Desiere & Bart Cockx, 2021. "How effective are hiring subsidies to reduce long-term unemployment among prime-aged jobseekers? Evidence from Belgium," LIDAM Discussion Papers IRES 2021024, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    7. Audrey Guo, 2024. "Payroll Tax Incidence: Evidence from Unemployment Insurance," Working Papers 24-35, Center for Economic Studies, U.S. Census Bureau.
    8. Enrico Rubolino, 2022. "Taxing the Gender Gap: Labor Market Effects of a Payroll Tax Cut for Women in Italy," Cahiers de Recherches Economiques du Département d'économie 22.01, Université de Lausanne, Faculté des HEC, Département d’économie.

  5. Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2020. "The Effects of Corporate Taxes on Small Firms," Working Papers 129, VATT Institute for Economic Research.

    Cited by:

    1. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
    2. Corti Paul Lakuma & Rehema Kahunde, 2023. "Global minimum corporate income tax: Challenges and prospects for Uganda," WIDER Working Paper Series wp-2023-137, World Institute for Development Economic Research (UNU-WIDER).
    3. Camino-Mogro, Segundo, 2022. "Tax incentives, Private Investment and Employment: Evidence from an Ecuadorian reform," MPRA Paper 112082, University Library of Munich, Germany.

  6. Benzarti, Youssef & Harju, Jarkko & Matikka, Tuomas, 2019. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," Working Papers 119, VATT Institute for Economic Research.

    Cited by:

    1. Benzarti, Youssef & Harju, Jarkko, 2021. "Can payroll tax cuts help firms during recessions?," Journal of Public Economics, Elsevier, vol. 200(C).
    2. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
    3. Ander Iraizoz, 2020. "Saving for retirement through the public pension system: Evidence from the self-employed in Spain," Working Papers halshs-02948136, HAL.
    4. Li, Rui & Zhu, Zhikai & Wang, Xiaoyan, 2023. "Pension insurance contributions and ESG performance: Evidence from China," Finance Research Letters, Elsevier, vol. 58(PD).
    5. Enrico Rubolino, 2022. "Taxing the Gender Gap: Labor Market Effects of a Payroll Tax Cut for Women in Italy," CESifo Working Paper Series 9671, CESifo.
    6. Schoukens, Paul & Weber, Enzo, 2020. "Unemployment insurance for the self-employed: a way forward post-corona," IAB-Discussion Paper 202032, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    7. Ander Iraizoz, 2020. "Saving for retirement through the public pension system: Evidence from the self-employed in Spain," PSE Working Papers halshs-02948136, HAL.
    8. Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022. "The effects of corporate taxes on small firms," Journal of Public Economics, Elsevier, vol. 212(C).
    9. Enrico Rubolino, 2022. "Taxing the Gender Gap: Labor Market Effects of a Payroll Tax Cut for Women in Italy," Cahiers de Recherches Economiques du Département d'économie 22.01, Université de Lausanne, Faculté des HEC, Département d’économie.
    10. Zhao, Xiaoyang & Weng, Zongyuan, 2024. "Digital dividend or divide: The digital economy and urban entrepreneurial activity," Socio-Economic Planning Sciences, Elsevier, vol. 93(C).

  7. Harju, Jarkko & Kosonen, Tuomas & Slemrod, Joel, 2019. "Missing Miles: Evasion Responses to Car Taxes," Working Papers 123, VATT Institute for Economic Research.

    Cited by:

    1. Pomeranz, Dina & Vila-Belda, José, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," CEPR Discussion Papers 13688, C.E.P.R. Discussion Papers.
    2. Antinyan, Armenak & Asatryan, Zareh, 2024. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 24-054, ZEW - Leibniz Centre for European Economic Research.
    3. Sixia Chen & Yuan Fang & Shengfeng Lu & Haotian Zhang, 2024. "Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1342-1387, October.
    4. Kotakorpi, Kaisa & Nurminen, Tuomas & Miettinen, Topi & Metsälampi, Satu, 2024. "Bearing the burden — Implications of tax reporting institutions on evasion and incidence," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 81-134.
    5. Essi Eerola & Tuomas Kosonen & Kaisa Kotakorpi & Teemu Lyytikäinen, 2023. "Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment," Working Papers 14, Finnish Centre of Excellence in Tax Systems Research.
    6. Kaisa Kotakorpi & Satu Metsälampi & Topi Miettinen & Tuomas Nurminen, 2021. "The role of reporting institutions and image motivation in tax evasion and incidence," Working Papers 2133, Tampere University, Faculty of Management and Business, Economics.
    7. Beata Holkova & Eva Malichova & Lukas Falat & Lucia Pancikova, 2023. "Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach," Mathematics, MDPI, vol. 11(10), pages 1-21, May.
    8. Kaisa Kotakorpiⓡ & Tuomas Nurminenⓡ & Topi Miettinen ⓡ & Satu Metsälampiⓡ & Kaisa Kotakorpi, 2022. "Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence," CESifo Working Paper Series 9791, CESifo.
    9. Kaisa Kotakorpi & Satu Metsälampi & Topi Miettinen & Tuomas Nurminen, 2019. "The effect of reporting institutions on tax evasion:Evidence from the lab," Discussion Papers 127, Aboa Centre for Economics.
    10. Kaisa Kotakorpi & Tuomas Nurminen & Topi Miettinen & Satu Metsälampi, 2022. "Bearing the burden – Implications of tax reporting institutions and image concerns on evasion and incidence," Working Papers 3, Finnish Centre of Excellence in Tax Systems Research.

  8. Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018. "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series 7277, CESifo.

    Cited by:

    1. Zareh Asatryan & David Gomtsyan, 2020. "The Incidence of VAT Evasion," CESifo Working Paper Series 8666, CESifo.
    2. Pomeranz, Dina & Vila-Belda, José, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," CEPR Discussion Papers 13688, C.E.P.R. Discussion Papers.
    3. Matthias Krapf & David Staubli, 2020. "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series 8715, CESifo.
    4. K. V. Ramaswamy, 2021. "Do Size-dependent Tax Incentives Discourage Plant Size Expansion? Evidence from Panel Data in Indian Manufacturing," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 15(4), pages 395-417, November.
    5. Channing Arndt, 2017. "New data, new approaches and new evidence: A policy synthesis," WIDER Working Paper Series wp-2017-202, World Institute for Development Economic Research (UNU-WIDER).
    6. David Staubli, 2018. "The Elasticity of Corporate Income: Panel Data Evidence from Switzerland," Cahiers de Recherches Economiques du Département d'économie 18.01, Université de Lausanne, Faculté des HEC, Département d’économie.
    7. Amina Ebrahim & Rebone Gcabo & Lilian Khumalo & Jukka Pirttilä, 2019. "Tax research in South Africa," WIDER Working Paper Series wp-2019-9, World Institute for Development Economic Research (UNU-WIDER).
    8. Coppier, Raffaella & Michetti, Elisabetta & Scaccia, Luisa, 2024. "Dimensional traps in evasion models and their effects on industrial structure," Economic Modelling, Elsevier, vol. 132(C).
    9. M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2019. "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," NBER Working Papers 26150, National Bureau of Economic Research, Inc.
    10. Neryvia Pillay Bell, 2020. "Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule," WIDER Working Paper Series wp-2020-68, World Institute for Development Economic Research (UNU-WIDER).
    11. Pablo Gutierrez Cubillos, 2022. "Dividend tax credits and the elasticity of taxable income: evidence from small businesses," Working Papers 630, ECINEQ, Society for the Study of Economic Inequality.
    12. Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
    13. Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016. "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers 75, VATT Institute for Economic Research.
    14. Zareh Asatryan & Andreas Peichl, 2017. "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series 6754, CESifo.
    15. Munyaradzi Duve & Daniel P. Schutte, 2021. "A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 17(02), pages 27-43.

  9. Almunia, Miguel & Harju, Jarkko & Kotakorpi, Kaisa & Tukiainen, Janne & Verho, Jouko, 2018. "Expanding access to administrative data: the case of tax authorities in Finland and the UK," LSE Research Online Documents on Economics 90617, London School of Economics and Political Science, LSE Library.

    Cited by:

    1. Shun-ichiro Bessho & Haruko Noguchi & Ryuichi Tanaka & Koichi Ushijima & Akira Kawamura, 2020. "Building an Administrative Database of Children," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 16(6), pages 1-20, September.
    2. Chan, Ho Fai & Gangl, Katharina & Supriyadi, Mohammad Wangsit & Torgler, Benno, 2023. "The effects of increased monitoring on high wealth individuals: Evidence from a quasi-natural experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, vol. 215(C), pages 244-267.

  10. Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2017. "Firm Responses to an Interest Barrier: Empirical Evidence," EconPol Working Paper 3, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Wolfgang Eggert & Gideon Goerdt, 2020. "Substitution across Profit-Shifting Methods and the Impact on Thin Capitalization Rules," CESifo Working Paper Series 8046, CESifo.
    2. Christophe André & Hyunjeong Hwang, 2018. "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers 1468, OECD Publishing.
    3. Zarko Y. Kalamov, 2023. "Internal debt and welfare," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(1), pages 196-224, February.
    4. Baumann, Alexendra & Wohlrabe, Klaus, 2019. "Publikationen von Wirtschaftsforschungsinstituten im deutschsprachigen Raum - Eine bibliometrische Analyse [Publications of Economic Research Insitutes in the German Speaking Area - A bibliometric ," MPRA Paper 92240, University Library of Munich, Germany.
    5. Ropponen, Olli, 2021. "Interest Limitation Rules and Business Cycles: Empirical Evidence," ETLA Working Papers 90, The Research Institute of the Finnish Economy.

  11. Youssef Benzarti & Dorian Carloni & Jarkko Harju & Tuomas Kosonen, 2017. "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes," NBER Working Papers 23849, National Bureau of Economic Research, Inc.

    Cited by:

    1. Emmanuel Saez & Benjamin Schoefer & David Seim, 2019. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," American Economic Review, American Economic Association, vol. 109(5), pages 1717-1763, May.
    2. Michael Hüther, 2020. "Investitionen und Konsum: wirtschaftspolitische Handlungsoptionen zur Jahresmitte 2020 [Investment and Consumption: Economic Policy Options in Mid-2020]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(6), pages 422-428, June.
    3. Victoria Baudisch & Matthias Neuenkirch, 2023. "Costly, but (Relatively) Ineffective? An Assessment of Germany’s Temporary VAT Rate Reduction during the Covid-19 Pandemic," CESifo Working Paper Series 10417, CESifo.
    4. Clemens Fuest & Klaus Gründler & Niklas Potrafke & Fabian Ruthardt, 2021. "Read My Lips? Taxes and Elections," EconPol Working Paper 71, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    5. Gadenne, Lucie & Jensen, Anders & Bachas, Pierre, 2020. "Informality, Consumption Taxes and Redistribution," CEPR Discussion Papers 14945, C.E.P.R. Discussion Papers.
    6. Delalibera, Bruno R. & Cavalcanti Ferreira, Pedro & Gomes, Diego B.P. & Soares, Johann, 2024. "Tax reforms and network effects," Journal of Economic Dynamics and Control, Elsevier, vol. 163(C).
    7. Zareh Asatryan & David Gomtsyan, 2020. "The Incidence of VAT Evasion," CESifo Working Paper Series 8666, CESifo.
    8. Eyster, Erik & Madarász, Kristóf & Michaillat, Pascal, 2020. "Pricing under fairness concerns," LSE Research Online Documents on Economics 106567, London School of Economics and Political Science, LSE Library.
    9. Montag, Felix & Mamrak, Robin & Sagimuldina, Alina & Schnitzer, Monika, 2023. "Imperfect price information, market power, and tax pass-through," Working Papers 337, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    10. Ali-Yrkkö, Jyrki & Koski, Heli & Kässi, Otto & Pajarinen, Mika & Valkonen, Tarmo & Hokkanen, Marja & Hyvönen, Noora & Koivusalo, Elina & Laaksonen, Jarno & Laitinen, Juha & Nyström, Enni, 2020. "The Size of the Digital Economy in Finland and Its Impact on Taxation," ETLA Reports 106, The Research Institute of the Finnish Economy.
    11. Nobilis, Benedek, 2021. "Restoring the Competitiveness of the Hungarian Tax System in the 2010s," Taxation Policy Papers 3, Ministry of Finance, Department of Tax Policy and International Taxation.
    12. Doerrenberg, Philipp & Duncan, Denvil & Löffler, Max, 2016. "Asymmetric labor-supply responses to wage-rate changes: Evidence from a field experiment," ZEW Discussion Papers 16-006, ZEW - Leibniz Centre for European Economic Research.
    13. Winfried Koeniger & Peter Kress, 2024. "The Effect of Unconventional Fiscal Policy on Consumption – New Evidence Based on Transactional Data," CESifo Working Paper Series 11440, CESifo.
    14. Kurt Schmidheiny & Sebastian Siegloch, 2023. "On event studies and distributed‐lags in two‐way fixed effects models: Identification, equivalence, and generalization," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 38(5), pages 695-713, August.
    15. Hayley Pallan, 2022. "Do Investors Care About Consumption Taxes? Evidence from Equities in Advanced and Emerging Economies," IHEID Working Papers 14-2022, Economics Section, The Graduate Institute of International Studies.
    16. Frederik von Waldow & Heike Link, 2024. "Spatial Competition and Pass-through of Fuel Taxes: Evidence from a Quasi-natural Experiment in Germany," Discussion Papers of DIW Berlin 2086, DIW Berlin, German Institute for Economic Research.
    17. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2020. "The Pass-Through of Temporary VAT Rate Cuts in German Supermarket Retail," ifo Working Paper Series 341, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    18. Florian Dorn & Clemens Fuest & Florian Neumeier, 2020. "After the Great Economic Collapse: Germany’s Stimulus Package to Recover the Economy in Times of Covid-19," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 21(02), pages 38-46, July.
    19. Kaplanoglou, Georgia, 2022. "Consumption inequality and poverty in Greece: Evidence and lessons from a decade-long crisis," Economic Analysis and Policy, Elsevier, vol. 75(C), pages 244-261.
    20. Charles Boissel & Adrien Matray, 2021. "Dividend Taxes and the Allocation of Capital," Working Papers 2021-39, Princeton University. Economics Department..
    21. Erik Eyster & Kristof Madarasz & Pascal Michaillat, 2017. "Pricing when Customers Care about Fairness but Misinfer Markups," NBER Working Papers 23778, National Bureau of Economic Research, Inc.
    22. Gómez-Antonio, Miguel & del Moral Arce, Ignacio & Hortas-Rico, Miriam, 2022. "Are VAT reforms an effective tool for promoting culture? A quasi-experiment in Spain," Journal of Policy Modeling, Elsevier, vol. 44(5), pages 1016-1040.
    23. Michael Reiter & Adrian Wende, 2024. "Generalized Rotemberg Price-Setting," CESifo Working Paper Series 11297, CESifo.
    24. Calderón Cerbón Mariana & Cortés Espada Josué Fernando & Pérez Pérez Jorge & Salcedo Alejandrina, 2022. "Disentangling the Effects of Large Minimum Wage and VAT Changes on Prices: Evidence from Mexico," Working Papers 2022-13, Banco de México.
    25. Tuomas Kosonen & Jarkko Harju & Oskar Nordström Skans, 2017. "Firm types, price-setting strategies, and consumption-tax incidence," Working Papers 311, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    26. Josef Baumgartner & Gabriel Felbermayr & Claudia Kettner-Marx & Angela Köppl & Daniela Kletzan-Slamanig & Simon Loretz & Margit Schratzenstaller-Altzinger, 2022. "Stark steigende Energiepreise – Optionen für eine Entlastung von Haushalten und Unternehmen," WIFO Research Briefs 6, WIFO.
    27. Sixia Chen & Yuan Fang & Shengfeng Lu & Haotian Zhang, 2024. "Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1342-1387, October.
    28. Benzarti, Youssef & Harju, Jarkko, 2021. "Can payroll tax cuts help firms during recessions?," Journal of Public Economics, Elsevier, vol. 200(C).
    29. Nora Lustig & Jon Jellema & Valentina Martinez Pabon, 2021. "Are Budget Neutral Income Floors Fiscally Viable in Sub-Saharan Africa?," Working Papers 588, Center for Global Development.
    30. Matthias Firgo, 2024. "Price effects and pass-through of a VAT increase on restaurants in Germany: causal evidence for the first months and a mega sports event," Papers 2409.01180, arXiv.org.
    31. Emmanuel Chavez & Cristobal Dominguez, 2021. "Who pays for a Value Added Tax Hike at an International Border? Evidence from Mexico," PSE Working Papers halshs-03364026, HAL.
    32. Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2018. "Computerizing VAT Invoices in China," NBER Working Papers 24414, National Bureau of Economic Research, Inc.
    33. Michael Funke & Raphael Terasa, 2020. "Will Germany's Temporary VAT Tax Rates Cut as Part of the Covid-19 Fiscal Stimulus Package Boost Consumption and Growth?," CESifo Working Paper Series 8765, CESifo.
    34. Simon Loretz & Oliver Fritz, 2021. "Wirkungen der im Zuge der COVID-19-Krise reduzierten Mehrwertsteuersätze. Erfahrungswerte aus rezenten Reformen," WIFO Studies, WIFO, number 67258.
    35. Abraham, Arpad & Gottardi, Piero & Hubmer, Joachim & Mayr, Lukas, 2022. "Tax Wedges, Financial Frictions and Misallocation," CEPR Discussion Papers 17526, C.E.P.R. Discussion Papers.
    36. Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2018. "How Do Firms Respond to Place-Based Tax Incentives?," RF Berlin - CReAM Discussion Paper Series 1811, Rockwool Foundation Berlin (RF Berlin) - Centre for Research and Analysis of Migration (CReAM).
    37. Harju, Jarkko & Matikka, Tuomas & Rauhanen, Timo, 2019. "Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?," Journal of Public Economics, Elsevier, vol. 173(C), pages 139-164.
    38. Benzarti, Youssef & Harju, Jarkko & Matikka, Tuomas, 2019. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," Working Papers 119, VATT Institute for Economic Research.
    39. David Phillips & Ross Warwick & Maya Goldman & Karolina Goraus & Gabriela Inchauste & Tom Harris & Jon Jellema, 2018. "Redistribution via VAT and Cash Transfers: An Assessment in Four Low and Middle Income Countries," Commitment to Equity (CEQ) Working Paper Series 78, Tulane University, Department of Economics.
    40. Nadia Myohl, 2024. "Till taxes keep us apart? The impact of the marriage tax on the marriage rate," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 552-592, April.
    41. Georg Schneider & Frank Stähler & Georg U. Thunecke, 2023. "The (Non-)Neutrality of Value-Added Taxation," Working Papers tax-mpg-rps-2023-20, Max Planck Institute for Tax Law and Public Finance.
    42. Kira Zerwer, 2024. "VAT do you eat? Green consumption taxes and firms' market share," Journal of Agricultural Economics, Wiley Blackwell, vol. 75(2), pages 504-523, June.
    43. Aria Ardalan & Sebastian G. Kessing, 2019. "Tax pass-through in the European beer market," CESifo Working Paper Series 7626, CESifo.
    44. Santiago Garriga & Dario Tortarolo, 2020. "Wage effects of employer-mediated transfers," Discussion Papers 2020-08, Nottingham Interdisciplinary Centre for Economic and Political Research (NICEP).
    45. Warwick, Ross & Harris, Tom & Phillips, David & Goldman, Maya & Jellema, Jon & Inchauste, Gabriela & Goraus-Tańska, Karolina, 2022. "The redistributive power of cash transfers vs VAT exemptions: A multi-country study," World Development, Elsevier, vol. 151(C).
    46. Thiess Büttner & Frank Hechtner & Boryana Madzharova, 2023. "Taxes and Gender Equality: The Incidence of the ‘Tampon Tax’," CESifo Working Paper Series 10580, CESifo.
    47. Büttner, Thiess & Madzharova, Boryana, 2017. "The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168201, Verein für Socialpolitik / German Economic Association.
    48. Qian, Nancy & Liu, Yu & Wen, Jaya & Fan, Haichao, 2018. "The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms," CEPR Discussion Papers 12786, C.E.P.R. Discussion Papers.
    49. Lilith Burgstaller & Annabelle Doerr & Sarah Necker, 2023. "Do Household Tax Credits Increase the Demand for Legally Provided Services?," CESifo Working Paper Series 10211, CESifo.
    50. Youssef Benzarti & Dorian Carloni, 2017. "Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France," NBER Working Papers 23848, National Bureau of Economic Research, Inc.
    51. Juan Carlos Caro & Pourya Valizadeh & Alejandrina Correa & Andres Silva & Shu Wen Ng, 2020. "Combined fiscal policies to promote healthier diets: Effects on purchases and consumer welfare," PLOS ONE, Public Library of Science, vol. 15(1), pages 1-23, January.
    52. Boysen-Hogrefe, Jens & Groll, Dominik & Hoffmann, Timo & Jannsen, Nils & Kooths, Stefan & Sonnenberg, Nils & Stamer, Vincent, 2023. "Deutsche Wirtschaft im Winter 2023: Finanzpolitik in Turbulenzen - Gegenwind für die Erholung [German Economy in Winter 2023: Public budget under stress - Recovery faces headwinds]," Kieler Konjunkturberichte 110, Kiel Institute for the World Economy (IfW Kiel).
    53. Harju, Jarkko & Kosonen, Tuomas & Laukkanen, Marita & Palanne, Kimmo, 2022. "The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data," Journal of Environmental Economics and Management, Elsevier, vol. 112(C).
    54. Jongen, Egbert & Lejour, Arjan & Massenz, Gabriella, 2018. "Cheaper and more haircuts after VAT cut? : Evidence from the Netherlands," Other publications TiSEM 45bb3385-d83e-4da5-b9bc-2, Tilburg University, School of Economics and Management.
    55. Angela Köppl & Simon Loretz & Ina Meyer & Margit Schratzenstaller-Altzinger, 2019. "Effekte eines ermäßigten Mehrwertsteuersatzes für Reparaturdienstleistungen," WIFO Studies, WIFO, number 61957.
    56. Ván, Bálint & Olah, Daniel, 2018. "Szerepel-e az áfacsökkentés az étlapon? A 2016-2017-es magyarországi áfacsökkentések árhatásai [Does VAT cut appear on the menu? The consumer price impact of Hungarian VAT decreases of 2016-2017]," MPRA Paper 88165, University Library of Munich, Germany.
    57. Luigi Marattin & Tommaso Nannicini & Francesco Porcelli, 2019. "Revenue vs Expenditure Based Fiscal Consolidation: The Pass-Trough from Federal Cuts to Local Taxes," Working Papers 644, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
    58. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    59. Shiraishi, Kosuke, 2022. "Determinants of VAT pass-through under imperfect competition: Evidence from Japan," Japan and the World Economy, Elsevier, vol. 61(C).
    60. Bańkowski, Krzysztof, 2023. "Fiscal policy in the semi-structural model ECB-BASE," Working Paper Series 2802, European Central Bank.
    61. Cesar Revoredo-Giha & Luiza Toma & Faical Akaichi, 2020. "An Analysis of the Tax Incidence of VAT to Milk in Malawi," Sustainability, MDPI, vol. 12(19), pages 1-17, September.
    62. Samina Sultan, 2020. "Who Carries the Burden of the Value-Added Tax? Evidence from Germany," CESifo Working Paper Series 8803, CESifo.
    63. Sieg, Gernot & Wessel, Jan, 2022. "I would if I could: Passing through VAT reductions in the german rail industry," Economics of Transportation, Elsevier, vol. 32(C).
    64. Alisa Frey & Justus Haucap, 2022. "VAT Pass-Through: The Case of a Large and Permanent Reduction in the Market for Menstrual Hygiene Products," CESifo Working Paper Series 9962, CESifo.
    65. Yuriy Lupenko & Svitlana Andros & Andriy Lupenko & Yurii Yarmolenko, 2021. "Budgetary Vat Refund To Agricultural Producers: Analysis Of National Tax And Customs Legislation," Journal of Economy Culture and Society, Istanbul University, Faculty of Economics, vol. 64(64), pages 279-296, December.
    66. Mariia A. Elkina, 2019. "The Impact of Indirect Tax Rates Cut on Inflation: Evidence From Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 37-49, October.
    67. Eloïse Corazza & Francesco Filippucci, 2022. "Who Profits from Training Subsidies? Evidence from a French Individual Learning Account," PSE Working Papers halshs-03519664, HAL.
    68. Santiago Garriga & Dario Tortarolo, 2024. "Wage effects of means-tested transfers: Incidence implications of using firms as intermediaries," IFS Working Papers W24/49, Institute for Fiscal Studies.
    69. Dora Benedek & Ruud A. Mooij & Michael Keen & Philippe Wingender, 2020. "Varieties of VAT pass through," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 890-930, August.
    70. Alice Ciccone & Emilia Soldani, 2021. "Stick or Carrot? Asymmetric Responses to Vehicle Registration Taxes in Norway," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 80(1), pages 59-94, September.
    71. He, Daixin & Peng, Langchuan & Wang, Xiaxin, 2021. "Understanding the elasticity of taxable income: A tale of two approaches," Journal of Public Economics, Elsevier, vol. 197(C).
    72. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2021. "The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail," CESifo Working Paper Series 9149, CESifo.
    73. James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2021. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," Working Papers 2102, Tulane University, Department of Economics.
    74. Gabriel RAITA, 2021. "A Theoretical Approach Of The Fiscal System In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-5.
    75. Katarzyna Bilicka & Irem Güçeri & Evangelos Koumanakos & Katarzyna Anna Bilicka & Irem Guceri, 2022. "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," CESifo Working Paper Series 10185, CESifo.
    76. Phil Dean & Maclean Gaulin & Nathan Seegert & Mu-Jeung Yang, 2023. "The COVID-19 state sales tax windfall," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1408-1434, October.
    77. Youssef Benzarti & Alisa Tazhitdinova, 2019. "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms," NBER Working Papers 26195, National Bureau of Economic Research, Inc.
    78. Hüther, Michael, 2020. "Investitionen und Konsum: Überlegungen zu wirtschaftspolitischen Handlungsoptionen zur Jahresmitte 2020," IW policy papers 13/2020, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    79. Burgstaller, Lilith & Doerr, Annabelle & Necker, Sarah, 2023. "Incentives for Consumers to Act as Tax Auditors: (When) Are They Effective?," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage" 277628, Verein für Socialpolitik / German Economic Association.
    80. Thomas, Alastair, 2019. "Who Would Win from a Multi-rate GST in New Zealand: Evidence from a QUAIDS Model," Working Paper Series 20932, Victoria University of Wellington, Chair in Public Finance.
    81. Julio López Laborda & Carmen Marín González & Jorge Onrubia, 2018. "Tipo reducido, superreducido y exenciones en el IVA: una estimación de sus efectos recaudatorios y distributivos a partir de las encuestas de hogares," Studies on the Spanish Economy eee2018-23, FEDEA.
    82. Miguel Gómez-Antonio & Ignacio del Moral Arce & Miriam Hortas-Rico, 2022. "Are vat reforms an effective tool for promoting the consumption of culture? Evidence from a quasiexperiment in Spain," Working Papers. Collection A: Public economics, governance and decentralization 2203, Universidade de Vigo, GEN - Governance and Economics research Network.
    83. Shani, Ron & Reingewertz, Yaniv & Vigoda-Gadot, Eran, 2023. "Intergovernmental grants and local public finance: An empirical examination in Israel," European Journal of Political Economy, Elsevier, vol. 79(C).
    84. Christos Genakos & Blair Yuan Lyu & Mario Pagliero, 2024. "Asymmetric pass-through and competition," CEP Discussion Papers dp2028, Centre for Economic Performance, LSE.
    85. Timo Wollmershäuser & Silvia Delrio & Clemens Fuest & Marcell Göttert & Christian Grimme & Carla Krolage & Stefan Lautenbacher & Robert Lehmann & Wolfgang Nierhaus & Andreas Peichl & Magnus Reif & Rad, 2017. "ifo Konjunkturprognose 2017–2019: Deutsche Wirtschaft auf dem Weg in die Hochkonjunktur," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(24), pages 28-81, December.
    86. Fedoseeva, Svetlana & Van Droogenbroeck, Ellen, 2024. "Temporary VAT rate cuts and food prices in e-commerce," Journal of Retailing and Consumer Services, Elsevier, vol. 77(C).
    87. Ruediger Bachmann & Benjamin Born & Olga Goldfayn-Frank & Georgi Kocharkov & Ralph Luetticke & Michael Weber & Michael Weber, 2021. "A Temporary VAT Cut as Unconventional Fiscal Policy," CESifo Working Paper Series 9399, CESifo.
    88. Alastair Thomas, 2022. "Reassessing the regressivity of the VAT," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 23-38, March.
    89. Florian Dorn & Clemens Fuest & Florian Neumeier, 2020. "Nach dem großen Einbruch: Ein Konjunkturprogramm zur Stützung und Erholung der Wirtschaft," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(07), pages 03-12, July.
    90. Felix Montag & Alina Sagimuldina & Monika Schnitzer, 2021. "Does Tax Policy Work When Consumers Have Imperfect Price Information? Theory and Evidence," CESifo Working Paper Series 9138, CESifo.
    91. Yasuyuki Komaki, 2021. "Economic Effects of Change in the Value-Added Tax Rate in Europe: Implications for the Japanese Economy," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 17(2), pages 1-30, November.
    92. Eloïse Corazza & Francesco Filippucci, 2022. "Who Profits from Training Subsidies? Evidence from a French Individual Learning Account," Working Papers halshs-03519664, HAL.

  12. Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016. "The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold," CESifo Working Paper Series 6115, CESifo.

    Cited by:

    1. HOSONO Kaoru & HOTEI Masaki & MIYAKAWA Daisuke, 2019. "Size-dependent VAT, Compliance Costs, and Firm Growth," Discussion papers 19041, Research Institute of Economy, Trade and Industry (RIETI).
    2. Nascimento, Marcos & Mattos, Enlinson, 2023. "Do lower taxes reduce the size of the firms? Evidence from micro-entrepreneurs in Brazil," Economics Letters, Elsevier, vol. 226(C).
    3. Tazhitdinova, Alisa, 2015. "Reducing Evasion Through Self-Reporting: Theory and Evidence from Charitable Contributions," MPRA Paper 81612, University Library of Munich, Germany, revised 2017.
    4. Miguel Almunia & Jarkko Harju & Kaisa Kotakorpi & Janne Tukiainen & Jouko Verho, 2019. "Expanding access to administrative data: the case of tax authorities in Finland and the UK," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 661-676, June.
    5. Lu, Yi & Shi, Julie & Yang, Wanyu, 2019. "Expenditure response to health insurance policies: Evidence from kinks in rural China," Journal of Public Economics, Elsevier, vol. 178(C).
    6. Cai, Xiqian & Jiang, Wei & Song, Hong & Xie, Huihua, 2022. "Pay for performance schemes and manufacturing worker productivity: Evidence from a kinked design in China," Journal of Development Economics, Elsevier, vol. 156(C).
    7. Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021. "VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence," The Review of Economics and Statistics, MIT Press, vol. 103(1), pages 151-164, March.
    8. Lockwood, Ben, 2019. "Malas Notches," The Warwick Economics Research Paper Series (TWERPS) 1206, University of Warwick, Department of Economics.
    9. Drahomir Klimsa & Robert Ullmann, 2023. "Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1002-1035, August.

  13. Jarkko Harju & Seppo Kari, 2015. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5606, CESifo.

    Cited by:

    1. Jarkko Harju & Seppo Kari, 2015. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5606, CESifo.
    2. Eduardo C. Oliveira & Michele N. Juca, 2021. "Multinational Dividend Policies: A Systematic Literature Review to Future," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 442-465.
    3. Lyytikäinen, Teemu & Eerola, Essi, 2012. "On the role of public price information in housing markets," Working Papers 30, VATT Institute for Economic Research.

  14. Jarkko Harju & Tuomas Kosonen & Oskar Nordström Skans, 2015. "Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence," CESifo Working Paper Series 5654, CESifo.

    Cited by:

    1. Gadenne, Lucie & Jensen, Anders & Bachas, Pierre, 2020. "Informality, Consumption Taxes and Redistribution," CEPR Discussion Papers 14945, C.E.P.R. Discussion Papers.
    2. Zareh Asatryan & David Gomtsyan, 2020. "The Incidence of VAT Evasion," CESifo Working Paper Series 8666, CESifo.
    3. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2020. "The Pass-Through of Temporary VAT Rate Cuts in German Supermarket Retail," ifo Working Paper Series 341, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    4. Benzarti, Youssef & Harju, Jarkko, 2021. "Can payroll tax cuts help firms during recessions?," Journal of Public Economics, Elsevier, vol. 200(C).
    5. Emmanuel Chavez & Cristobal Dominguez, 2021. "Who pays for a Value Added Tax Hike at an International Border? Evidence from Mexico," PSE Working Papers halshs-03364026, HAL.
    6. Miguel Almunia & Jarkko Harju & Kaisa Kotakorpi & Janne Tukiainen & Jouko Verho, 2019. "Expanding access to administrative data: the case of tax authorities in Finland and the UK," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 661-676, June.
    7. Harju, Jarkko & Matikka, Tuomas & Rauhanen, Timo, 2019. "Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?," Journal of Public Economics, Elsevier, vol. 173(C), pages 139-164.
    8. Youssef Benzarti & Dorian Carloni & Jarkko Harju & Tuomas Kosonen, 2020. "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes," Journal of Political Economy, University of Chicago Press, vol. 128(12), pages 4438-4474.
    9. Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2023. "Do household tax credits increase consumption? The role of demand elasticity and the extent of demand," Working Papers 8, Finnish Centre of Excellence in Tax Systems Research.
    10. Youssef Benzarti & Dorian Carloni, 2017. "Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France," NBER Working Papers 23848, National Bureau of Economic Research, Inc.
    11. Harju, Jarkko & Kosonen, Tuomas & Laukkanen, Marita & Palanne, Kimmo, 2022. "The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data," Journal of Environmental Economics and Management, Elsevier, vol. 112(C).
    12. Egebark, Johan & Kaunitz, Niklas, 2014. "Payroll Taxes and Youth Labor Demand," Working Paper Series 1001, Research Institute of Industrial Economics, revised 07 Jun 2017.
    13. Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016. "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers 75, VATT Institute for Economic Research.
    14. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    15. Shiraishi, Kosuke, 2022. "Determinants of VAT pass-through under imperfect competition: Evidence from Japan," Japan and the World Economy, Elsevier, vol. 61(C).
    16. Sieg, Gernot & Wessel, Jan, 2022. "I would if I could: Passing through VAT reductions in the german rail industry," Economics of Transportation, Elsevier, vol. 32(C).
    17. Mariia A. Elkina, 2019. "The Impact of Indirect Tax Rates Cut on Inflation: Evidence From Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 37-49, October.
    18. Francesco Alosa, 2023. "Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy," Working Papers wp1186, Dipartimento Scienze Economiche, Universita' di Bologna.
    19. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2021. "The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail," CESifo Working Paper Series 9149, CESifo.
    20. Forslund, Anders, 2019. "Employment outcomes and policies in Sweden during recent decades," Working Paper Series 2019:15, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    21. Goncalves, Judite & Merenda, Roxanne & Pereira dos Santos, João, 2023. "Not So Sweet: Impacts of a Soda Tax on Producers," IZA Discussion Papers 15968, Institute of Labor Economics (IZA).
    22. Wozny, Florian, 2024. "Tax Incidence in Heterogeneous Markets: The Pass-through of Air Passenger Taxes on Airfares," IZA Discussion Papers 16783, Institute of Labor Economics (IZA).
    23. Judite Gonçalves & Roxanne Merenda & João Pereira dos Santos, 2024. "Not so sweet: impacts of a soda tax on producers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1388-1412, October.
    24. Agustin Redonda, 2016. "Tax Expenditures and Sustainability. An Overview," Discussion Notes 1603, Council on Economic Policies.

  15. Jarkko Harju & Tuomas Matikka, 2014. "Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5090, CESifo.

    Cited by:

    1. Pablo Gutierrez Cubillos, 2022. "Dividend tax credits and the elasticity of taxable income: evidence from small businesses," Working Papers 630, ECINEQ, Society for the Study of Economic Inequality.

  16. Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.

    Cited by:

    1. Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Matias Giaccobasso & Martín Leites, 2019. "Tax bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay," Documentos de Trabajo (working papers) 19-05, Instituto de Economía - IECON.
    2. Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017. "Tax Bunching by Owners of Small Corporations," De Economist, Springer, vol. 165(4), pages 411-438, December.
    3. Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
    4. Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
    5. Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2018. "Tax refunds and income manipulation: evidence from the EITC," Munich Reprints in Economics 62847, University of Munich, Department of Economics.
    6. Michael Sicsic, 2021. "Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?," Working Papers hal-03151089, HAL.
    7. Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," TEPP Working Paper 2023-05, TEPP.
    8. Kristoffer Berg & Thor O. Thoresen, 2016. "Problematic response margins in the estimation of the elasticity of taxable income," Discussion Papers 851, Statistics Norway, Research Department.
    9. Hargaden, Enda Patrick, 2020. "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 653-690.
    10. Nicole Bosch & Henk-Wim de Boer, 2017. "The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels," CPB Discussion Paper 354, CPB Netherlands Bureau for Economic Policy Analysis.
    11. Joerg Paetzold, 2019. "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 167-197, February.
    12. Waldenstrom, Daniel & Bastani, Spencer, 2020. "The Ability Gradient in Bunching," CEPR Discussion Papers 14599, C.E.P.R. Discussion Papers.
    13. Frank M. Fossen & Viktor Steiner, 2018. "The Tax†rate Elasticity of Local Business Profits," German Economic Review, Verein für Socialpolitik, vol. 19(2), pages 162-189, May.
    14. Miguel Almunia & Jarkko Harju & Kaisa Kotakorpi & Janne Tukiainen & Jouko Verho, 2019. "Expanding access to administrative data: the case of tax authorities in Finland and the UK," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 661-676, June.
    15. Tuomas Matikka, 2018. "Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(3), pages 943-973, July.
    16. Dekker, Vincent & Strohmaier, Kristina & Bosch, Nicole, 2016. "A data-driven procedure to determine the bunching window: An application to the Netherlands," Hohenheim Discussion Papers in Business, Economics and Social Sciences 05-2016, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
    17. Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers dp1999, Centre for Economic Performance, LSE.
    18. Vitalijs Jascisens & Anna Zasova, 2021. "Million Dollar Baby: Should Parental Benefits Depend on Wages When the Payroll Tax Evasion is Present?," SSE Riga/BICEPS Research Papers 9, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga).
    19. Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
    20. Selin, Håkan & Simula, Laurent, 2017. "Income shifting as income creation? The intensive vs. the extensive shifting margins," Working Paper Series 2017:10, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    21. Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
    22. Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016. "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers 75, VATT Institute for Economic Research.
    23. He, Daixin & Peng, Langchuan & Wang, Xiaxin, 2021. "Understanding the elasticity of taxable income: A tale of two approaches," Journal of Public Economics, Elsevier, vol. 197(C).
    24. Helen Miller & Thomas Pope & Kate Smith, 2024. "Intertemporal Income Shifting and the Taxation of Business Owner-Managers," The Review of Economics and Statistics, MIT Press, vol. 106(1), pages 184-201, January.
    25. Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2016. "A Data-Driven Procedure to Determine the Bunching Window - An Application to the Netherlands," CPB Discussion Paper 336, CPB Netherlands Bureau for Economic Policy Analysis.
    26. Rubolino, Enrico & Waldenström, Daniel, 2017. "Trends and Gradients in Top Tax Elasticities: Cross-country Evidence, 1900–2014," Working Paper Series 1160, Research Institute of Industrial Economics.
    27. Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2020. "A data-driven procedure to determine the bunching window: an application to the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 951-979, August.
    28. Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022. "The effects of corporate taxes on small firms," Journal of Public Economics, Elsevier, vol. 212(C).
    29. Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
    30. Aspen Gorry & Glenn Hubbard & Aparna Mathur, 2021. "The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting," National Tax Journal, University of Chicago Press, vol. 74(1), pages 45-73.
    31. Carlos Díaz-Caro & Jorge Onrubia, 2019. "How Did the ‘Dualization’ of the Spanish Income Tax Affect Horizontal Equity? Assessing its Impact Using Copula Functions," Hacienda Pública Española / Review of Public Economics, IEF, vol. 231(4), pages 81-124, December.
    32. Hans Schytte Sigaard, 2022. "Labor Supply Responsiveness to Tax Reforms," Economics Working Papers 2022-04, Department of Economics and Business Economics, Aarhus University.
    33. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
    34. Kotakorpi Kaisa & Matikka Tuomas, 2017. "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 100-107, January.
    35. Sigaard, Hans Schytte, 2023. "Estimating labor supply responses to Danish tax reforms," Journal of Public Economics, Elsevier, vol. 224(C).

  17. Harju, Jarkko & Matikka, Tuomas, 2013. "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers 43, VATT Institute for Economic Research.

    Cited by:

    1. Habib, A. & Ranasinghe, D. & Huang, H.J., 2018. "A literature survey of financial reporting in private firms," Research in Accounting Regulation, Elsevier, vol. 30(1), pages 31-37.
    2. Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.

  18. Kosonen, Tuomas & Harju, Jarkko, 2013. "Restaurant VAT cut: Cheaper meal and more service?," Working Papers 52, VATT Institute for Economic Research.

    Cited by:

    1. Vesal, Mohammad, 2017. "Stimulus Effect of a Value-added Tax Cut: Evidence from the UK Tax Returns Data," MPRA Paper 101016, University Library of Munich, Germany.
    2. Lockwood, Ben & Liu, Li, 2015. "VAT Notches," CEPR Discussion Papers 10606, C.E.P.R. Discussion Papers.
    3. Christophe André & Hyunjeong Hwang, 2018. "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers 1468, OECD Publishing.

  19. Harju, Jarkko, 2013. "Essays on taxation – Evidence from tax reforms," Research Reports P64, VATT Institute for Economic Research.

    Cited by:

    1. Harju Jarkko, 2014. "Policy evaluation methods in tax research – new evidence and interpretations," Nordic Tax Journal, Sciendo, vol. 2014(1), pages 76-92, May.

  20. Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.

    Cited by:

    1. Joerg Paetzold, 2019. "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 167-197, February.
    2. Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2017. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
    3. Tuomas Matikka, 2018. "Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(3), pages 943-973, July.
    4. Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
    5. Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014. "Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities," ZEW Discussion Papers 14-078, ZEW - Leibniz Centre for European Economic Research.
    6. Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022. "The effects of corporate taxes on small firms," Journal of Public Economics, Elsevier, vol. 212(C).
    7. Aspen Gorry & Glenn Hubbard & Aparna Mathur, 2021. "The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting," National Tax Journal, University of Chicago Press, vol. 74(1), pages 45-73.
    8. Matikka, Tuomas, 2014. "Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland," Working Papers 55, VATT Institute for Economic Research.

  21. Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.

    Cited by:

    1. Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 5367, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. Edmark, Karin & Gordon, Roger, 2013. "Taxes and the choice of organizational form by entrepreneurs in Sweden," Working Paper Series 2013:21, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    3. Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.
    4. Henrekson, Magnus & Sanandaji, Tino, 2016. "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
    5. Gonzales, Ivonne & Martner Fanta, Ricardo & Podestá, Andrea, 2013. "Políticas fiscales para el crecimiento y la igualdad," Macroeconomía del Desarrollo 5372, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    6. Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.
    7. Elert, Niklas & Henrekson, Magnus & Stenkula, Mikael, 2017. "Institutional Reform for Innovation and Entrepreneurship: An Agenda for Europe," Working Paper Series 1150, Research Institute of Industrial Economics, revised 16 Feb 2017.
    8. Lahiri, Bidisha & Daramola, Richard, 2023. "Effects of credit and labor constraints on microenterprises and the unintended impact of changes in household endowments: Use of threshold estimation to detect heterogeneity," The Quarterly Review of Economics and Finance, Elsevier, vol. 88(C), pages 21-38.
    9. Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.
    10. Sergey M. Drobyshevsky & Andrew V. Korytin & Natalya S. Kostrykina, 2023. "Effectiveness Assessment of Tax Benefits in Terms of Reduced Rates of Insurance Contributions for IT-companies in Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(3), pages 376-397.
    11. Irfan Hameed & Umer Zaman & Idrees Waris & Owais Shafique, 2021. "A Serial-Mediation Model to Link Entrepreneurship Education and Green Entrepreneurial Behavior: Application of Resource-Based View and Flow Theory," IJERPH, MDPI, vol. 18(2), pages 1-19, January.
    12. Siegloch, Sebastian, 2014. "Employment Effects of Local Business Taxes," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100325, Verein für Socialpolitik / German Economic Association.

  22. Harju, Jarkko, 2012. "Voluntary pension savings and tax incentives: Evidence from Finland," Working Papers 33, VATT Institute for Economic Research.

    Cited by:

    1. Hokkanen, Joni & Kangasharju, Aki & Linnosmaa, Ismo & Valtonen, Hannu, 2012. "Generic substitution policy, prices and market structure: evidence from a quasi-experiment in Finland," Working Papers 35, VATT Institute for Economic Research.

  23. Harju, Jarkko, 2009. "Voluntary pension savings: the effects of the Finnish tax reform on savers' behaviour," Working Papers 7, VATT Institute for Economic Research.

    Cited by:

    1. Heléne Lundqvist, 2015. "Granting public or private consumption? Effects of grants on local public spending and income taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(1), pages 41-72, February.
    2. Korkeamäki, Ossi, 2011. "The Finnish payroll tax cut experiment revisited," Working Papers 22, VATT Institute for Economic Research.
    3. Kyyrä, Tomi & Korkeamäki, Ossi, 2010. "Institutional rules, labour demand and retirement through disability programme participation," Working Papers 16, VATT Institute for Economic Research.

Articles

  1. Harju, Jarkko & Kosonen, Tuomas & Laukkanen, Marita & Palanne, Kimmo, 2022. "The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data," Journal of Environmental Economics and Management, Elsevier, vol. 112(C).

    Cited by:

    1. Chiara Drolsbach & Maximilian Maurice Gail & Phil-Adrian Klotz, 2022. "Pass-through of Temporary Fuel Tax Reductions: Evidence from Europe," MAGKS Papers on Economics 202239, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    2. Tsvetan Tsvetanov, 2022. "Tax Holidays and the Heterogeneous Pass-Through of Gasoline Taxes," WORKING PAPERS SERIES IN THEORETICAL AND APPLIED ECONOMICS 202219, University of Kansas, Department of Economics.
    3. Drolsbach, Chiara Patricia & Gail, Maximilian Maurice & Klotz, Phil-Adrian, 2023. "Pass-through of Temporary Fuel Tax Reductions: Evidence from Europe," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage" 277655, Verein für Socialpolitik / German Economic Association.
    4. Frederik von Waldow & Heike Link, 2024. "Spatial Competition and Pass-through of Fuel Taxes: Evidence from a Quasi-natural Experiment in Germany," Discussion Papers of DIW Berlin 2086, DIW Berlin, German Institute for Economic Research.
    5. Felix Montag & Robin Mamrak & Alina Sagimuldina & Monika Schnitzer, 2023. "Imperfect Price Information, Market Power, and Tax Pass-Through," Rationality and Competition Discussion Paper Series 414, CRC TRR 190 Rationality and Competition.
    6. David Bonilla & David Banister & Uberto Salgado Nieto, 2022. "Tax or Clean Technology? Measuring the True Effect on Carbon Emissions Mitigation for Sweden and Norway," Energies, MDPI, vol. 15(11), pages 1-24, May.
    7. Peñafiel-Mera, Allan & Santos, Georgina, 2024. "Differences in perceptions of fuel duties and emissions trading in road transport," Transport Policy, Elsevier, vol. 153(C), pages 24-38.
    8. Johannes Kasinger, 2024. "Shrouded Sin Taxes," Papers 2409.01493, arXiv.org.
    9. Can Erutku & Vincent Hildebrand, 2023. "Carbon tax pass‐through in Canadian retail gasoline markets," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 940-963, August.
    10. Frondel, Manuel & Thiel, Patrick & Vance, Colin, 2024. "Heterogeneous pass-through over space and time: The case of Germany's fuel tax discount," Ruhr Economic Papers 1087, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    11. Drolsbach, Chiara Patricia & Gail, Maximilian Maurice & Klotz, Phil-Adrian, 2023. "Pass-through of temporary fuel tax reductions: Evidence from Europe," Energy Policy, Elsevier, vol. 183(C).
    12. Jingyu Liu & Weidong Meng & Bo Huang & Yuyu Li, 2022. "Factors Influencing Intergovernmental Cooperation on Emission Reduction in Chengdu-Chongqing Urban Agglomeration: An Evolutionary Game Theory Perspective," IJERPH, MDPI, vol. 19(22), pages 1-20, November.

  2. Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022. "The effects of corporate taxes on small firms," Journal of Public Economics, Elsevier, vol. 212(C).
    See citations under working paper version above.
  3. Benzarti, Youssef & Harju, Jarkko, 2021. "Can payroll tax cuts help firms during recessions?," Journal of Public Economics, Elsevier, vol. 200(C).
    See citations under working paper version above.
  4. Youssef Benzarti & Jarkko Harju, 2021. "Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production," Journal of the European Economic Association, European Economic Association, vol. 19(5), pages 2737-2764.
    See citations under working paper version above.
  5. Harju, Jarkko & Kosonen, Tuomas & Slemrod, Joel, 2020. "Missing miles: Evasion responses to car taxes," Journal of Public Economics, Elsevier, vol. 181(C).
    See citations under working paper version above.
  6. Youssef Benzarti & Dorian Carloni & Jarkko Harju & Tuomas Kosonen, 2020. "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes," Journal of Political Economy, University of Chicago Press, vol. 128(12), pages 4438-4474.
    See citations under working paper version above.
  7. Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2020. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," American Economic Review: Insights, American Economic Association, vol. 2(2), pages 255-268, June.
    See citations under working paper version above.
  8. Miguel Almunia & Jarkko Harju & Kaisa Kotakorpi & Janne Tukiainen & Jouko Verho, 2019. "Expanding access to administrative data: the case of tax authorities in Finland and the UK," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 661-676, June.
    See citations under working paper version above.
  9. Harju, Jarkko & Matikka, Tuomas & Rauhanen, Timo, 2019. "Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?," Journal of Public Economics, Elsevier, vol. 173(C), pages 139-164.

    Cited by:

    1. Zareh Asatryan & David Gomtsyan, 2020. "The Incidence of VAT Evasion," CESifo Working Paper Series 8666, CESifo.
    2. Liu, Li & Lockwood, Ben & Tam. Eddy, 2022. "Small Firm Growth and the VAT Threshold : Evidence for the UK," CAGE Online Working Paper Series 631, Competitive Advantage in the Global Economy (CAGE).
    3. Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Munoz & Stefanie Stantcheva & Gabriel Zucman, 2024. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," Working Papers halshs-04753434, HAL.
    4. K. V. Ramaswamy, 2021. "Do Size-dependent Tax Incentives Discourage Plant Size Expansion? Evidence from Panel Data in Indian Manufacturing," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 15(4), pages 395-417, November.
    5. Sixia Chen & Yuan Fang & Shengfeng Lu & Haotian Zhang, 2024. "Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1342-1387, October.
    6. Glenn P. Jenkins & Siamand Hesami & Osaid Alshamleh & Anastasiya Yarygina & Carola Pessino, 2023. "A Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile," Development Discussion Papers 2023-10, JDI Executive Programs.
    7. Cockx, Bart & Desiere, Sam, 2024. "Labour costs and the decision to hire the first employee," European Economic Review, Elsevier, vol. 170(C).
    8. Andreas Gerster & Stefan Lamp, 2024. "Energy Tax Exemptions and Industrial Production," Post-Print hal-04628135, HAL.
    9. Giulia Mascagni & Roel Dom & Fabrizio Santoro & Denis Mukama, 2023. "The VAT in practice: equity, enforcement, and complexity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 525-563, April.
    10. Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers dp1999, Centre for Economic Performance, LSE.
    11. Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021. "VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence," The Review of Economics and Statistics, MIT Press, vol. 103(1), pages 151-164, March.
    12. Pierre Cahuc & Pauline Carry & Franck Malherbet & Pedro S. Martins, 2023. "Spillover effects of employment protection," Nova SBE Working Paper Series wp655, Universidade Nova de Lisboa, Nova School of Business and Economics.
    13. Zhao, Zhiqi, 2022. "The optimal sales threshold separating taxpayers by size in China," Economic Modelling, Elsevier, vol. 117(C).
    14. Athiphat Muthitacharoen & Wonma Wanichthaworn & Trongwut Burong, 2021. "VAT threshold and small business behavior: evidence from Thai tax returns," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1242-1275, October.
    15. Youssef Benzarti, 2020. "Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs," NBER Working Papers 27946, National Bureau of Economic Research, Inc.
    16. Schoefer, Benjamin & Harju, Jarkko & Jäger, Simon, 2021. "Voice at Work," CEPR Discussion Papers 15874, C.E.P.R. Discussion Papers.
    17. Francesco Alosa, 2023. "Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy," Working Papers wp1186, Dipartimento Scienze Economiche, Universita' di Bologna.
    18. Zanoni, Wladimir & Carrillo Maldonado, Paul A. & Pantano, Juan & Chuquimarca, Nicolás, 2024. "Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors," IDB Publications (Working Papers) 13582, Inter-American Development Bank.
    19. Joel Slemrod & Tejaswi Velayudhan, 2022. "The VAT at 100: A Retrospective Survey and Agenda for Future Research," Public Finance Review, , vol. 50(1), pages 4-32, January.
    20. Wenyan Sun & Kedong Yin & Zhe Liu, 2021. "Tax Incentives, R&D Manipulation, and Corporate Innovation Performance: Evidence from Listed Companies in China," Sustainability, MDPI, vol. 13(21), pages 1-16, October.
    21. Irene Di Marzio & Sauro Mocetti & Enrico Rubolino, 2024. "The market externalities of tax evasion," Temi di discussione (Economic working papers) 1467, Bank of Italy, Economic Research and International Relations Area.
    22. Alina HAGIU & Marinela BARBULESCU, 2019. "The Business Environment In Romania Compared To Europe And Central Asia," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 18(2), pages 26-35.
    23. Žiga Kotnik & Maja Klun & Renata Slabe-Erker, 2020. "Identification of the Factors That Affect the Environmental Administrative Burden for Businesses," Sustainability, MDPI, vol. 12(16), pages 1-15, August.
    24. Dawoon Jung, 2024. "The response of small firms to VAT incentive: evidence from South Korea," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 51(2), pages 481-499, May.
    25. Siamand Hesami & Hatice Jenkins & Glenn P. Jenkins, 2024. "Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns," Development Discussion Papers 2023-14, JDI Executive Programs.
    26. Martti Kaila, 2024. "How Do People React to Income-Based Fines? Evidence from Speeding Tickets Discontinuities," CESifo Working Paper Series 11064, CESifo.

  10. Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
    See citations under working paper version above.
  11. Harju, Jarkko & Kosonen, Tuomas & Skans, Oskar Nordström, 2018. "Firm types, price-setting strategies, and consumption-tax incidence," Journal of Public Economics, Elsevier, vol. 165(C), pages 48-72.
    See citations under working paper version above.
  12. Jarkko Harju & Seppo Kari, 2017. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo Group, vol. 63(1), pages 45-77.
    See citations under working paper version above.
  13. Jarkko Harju & Tuomas Matikka, 2016. "Business owners and income-shifting: evidence from Finland," Small Business Economics, Springer, vol. 46(1), pages 115-136, January.

    Cited by:

    1. Tuuli Paukkeri & Terhi Ravaska & Marja Riihelä, 2023. "The role of privately held firms in income inequality," IFS Working Papers W23/36, Institute for Fiscal Studies.
    2. Zinovyeva, Natalia & Tverdostup, Maryna, 2018. "Gender Identity, Co-Working Spouses and Relative Income within Households," IZA Discussion Papers 11757, Institute of Labor Economics (IZA).
    3. Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
    4. Christophe André & Hyunjeong Hwang, 2018. "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers 1468, OECD Publishing.
    5. Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.

  14. Jarkko Harju & Tuomas Matikka, 2016. "The elasticity of taxable income and income-shifting: what is “real” and what is not?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 640-669, August.
    See citations under working paper version above.
  15. Jarkko Harju, 2013. "Voluntary Pension Savings and Tax Incentives: Evidence from Finland," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 3-29, March.
    See citations under working paper version above.
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