Details about Jarkko Harju

Access statistics for papers by Jarkko Harju.

Last updated 2020-11-27. Update your information in the RePEc Author Service.

Short-id: pha871

Working Papers

2020

1. Can Payroll Tax Cuts Help Firms During Recessions?
   NBER Working Papers, National Bureau of Economic Research, Inc
2. The Effects of Corporate Taxes on Small Firms
   Working Papers, VATT Institute for Economic Research
3. Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)

2019

4. Does Mandating Social Insurance Affect Entrepreneurial Activity?
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
   Also in Working Papers, VATT Institute for Economic Research (2019) View citations (1)
   See also Journal Article in American Economic Review: Insights (2020)
5. Missing Miles: Evasion Responses to Car Taxes
   Working Papers, VATT Institute for Economic Research View citations (4)
   Also in Working Papers, Palkansaajien tutkimuslaitos, Labour Institute for Economic Research (2017)
   See also Journal Article in Journal of Public Economics (2020)

2018

6. Expanding access to administrative data: the case of tax authorities in Finland and the UK
   LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library
   See also Journal Article in International Tax and Public Finance (2019)
7. Firm types, price-setting strategies, and consumption-tax incidence?
   Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy View citations (8)
   Also in Working Papers, Palkansaajien tutkimuslaitos, Labour Institute for Economic Research (2017)
   CESifo Working Paper Series, CESifo (2015) View citations (5)
   Working Papers, VATT Institute for Economic Research (2015) View citations (1)
   See also Journal Article in Journal of Public Economics (2018)
8. How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers
   CESifo Working Paper Series, CESifo View citations (8)
   Also in WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) (2016)
   Working Papers, VATT Institute for Economic Research (2017) View citations (1)
   See also Journal Article in International Tax and Public Finance (2019)

2017

9. Firm Responses to an Interest Barrier: Empirical Evidence
   Working Papers, VATT Institute for Economic Research View citations (3)
   Also in EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2017) View citations (3)
10. What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes
    Working Papers, Palkansaajien tutkimuslaitos, Labour Institute for Economic Research
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2017) View citations (37)

2016

11. The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold
    CESifo Working Paper Series, CESifo View citations (9)
    Also in Working Papers, VATT Institute for Economic Research (2016) View citations (6)

2015

12. Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform
    CESifo Working Paper Series, CESifo
    Also in Working Papers, VATT Institute for Economic Research (2011) View citations (2)
    See also Journal Article in CESifo Economic Studies (2017)

2014

13. Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform
    CESifo Working Paper Series, CESifo
14. The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?
    CESifo Working Paper Series, CESifo View citations (3)
    Also in Working Papers, VATT Institute for Economic Research (2014) View citations (17)
    See also Journal Article in International Tax and Public Finance (2016)

2013

15. Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform
    Working Papers, VATT Institute for Economic Research View citations (2)
16. Essays on taxation – Evidence from tax reforms
    Research Reports, VATT Institute for Economic Research View citations (1)
17. Restaurant VAT cut: Cheaper meal and more service?
    Working Papers, VATT Institute for Economic Research View citations (4)
18. The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
    CESifo Working Paper Series, CESifo View citations (5)
    Also in Working Papers, Oxford University Centre for Business Taxation (2012) View citations (3)
    NBER Working Papers, National Bureau of Economic Research, Inc (2012) View citations (8)
    Working Papers, VATT Institute for Economic Research (2013) View citations (4)
19. The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?
    Working Papers, Oxford University Centre for Business Taxation View citations (11)

2012

20. Voluntary pension savings and tax incentives: Evidence from Finland
    Working Papers, VATT Institute for Economic Research View citations (1)
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2013)

2009

21. Voluntary pension savings: the effects of the Finnish tax reform on savers' behaviour
    Working Papers, VATT Institute for Economic Research View citations (3)
    Also in Working Papers, Institut d'Economia de Barcelona (IEB) (2009)

Journal Articles

2020

1. Does Mandating Social Insurance Affect Entrepreneurial Activity?
   American Economic Review: Insights, 2020, 2, (2), 255-68 View citations (4)
   See also Working Paper (2019)
2. Missing miles: Evasion responses to car taxes
   Journal of Public Economics, 2020, 181, (C)
   See also Working Paper (2019)

2019

3. Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?
   Journal of Public Economics, 2019, 173, (C), 139-164 View citations (4)
4. Expanding access to administrative data: the case of tax authorities in Finland and the UK
   International Tax and Public Finance, 2019, 26, (3), 661-676 View citations (1)
   See also Working Paper (2018)
5. How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers
   International Tax and Public Finance, 2019, 26, (5), 1104-1136 View citations (2)
   See also Working Paper (2018)

2018

6. Firm types, price-setting strategies, and consumption-tax incidence
   Journal of Public Economics, 2018, 165, (C), 48-72 View citations (8)
   See also Working Paper (2018)

2017

7. Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform
   CESifo Economic Studies, 2017, 63, (1), 45-77
   See also Working Paper (2015)

2016

8. Business owners and income-shifting: evidence from Finland
   Small Business Economics, 2016, 46, (1), 115-136 View citations (3)
9. The elasticity of taxable income and income-shifting: what is “real” and what is not?
   International Tax and Public Finance, 2016, 23, (4), 640-669 View citations (24)
   See also Working Paper (2014)

2014

10. Policy evaluation methods in tax research – new evidence and interpretations
    Nordic Tax Journal, 2014, 2014, (1), 76-92

2013

11. Voluntary Pension Savings and Tax Incentives: Evidence from Finland
    FinanzArchiv: Public Finance Analysis, 2013, 69, (1), 3-29
    See also Working Paper (2012)