Details about Jarkko Harju
Access statistics for papers by Jarkko Harju.
Last updated 2025-07-06. Update your information in the RePEc Author Service.
Short-id: pha871
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Working Papers
2024
- How Do Firms Respond to Risk-based Tax Audits?
Working Papers, Finnish Centre of Excellence in Tax Systems Research 
Also in Working Papers, VATT Institute for Economic Research (2024)
- Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance
Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE
Also in Working Papers, Finnish Centre of Excellence in Tax Systems Research (2023) View citations (2)
Working Papers, VATT Institute for Economic Research (2024)
2023
- Do household tax credits increase consumption? The role of demand elasticity and the extent of demand
Working Papers, Finnish Centre of Excellence in Tax Systems Research
- Firm Responses to an Interest Barrier: Empirical Evidence
Working Papers, Finnish Centre of Excellence in Tax Systems Research View citations (1)
Also in Working Papers, VATT Institute for Economic Research (2017) View citations (5)
EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2017) View citations (5)
See also Journal Article Firm responses to an interest barrier: empirical evidence, Fiscal Studies, John Wiley & Sons (2025) (2025)
- Moral Hazard in Drug Purchases
CESifo Working Paper Series, CESifo
Also in Working Papers, Finnish Centre of Excellence in Tax Systems Research (2023)
2022
- The Effects of Corporate Taxes on Small Firms
Working Papers, Tampere University, Faculty of Management and Business, Economics View citations (9)
Also in Working Papers, VATT Institute for Economic Research (2020)
See also Journal Article The effects of corporate taxes on small firms, Journal of Public Economics, Elsevier (2022) View citations (6) (2022)
2021
- Can Payroll Tax Cuts Help Firms During Recessions?
Working Papers, Tampere University, Faculty of Management and Business, Economics View citations (19)
Also in CESifo Working Paper Series, CESifo (2021) View citations (19)
NBER Working Papers, National Bureau of Economic Research, Inc (2020) View citations (1)
See also Journal Article Can payroll tax cuts help firms during recessions?, Journal of Public Economics, Elsevier (2021) View citations (17) (2021)
- Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
Working Papers, VATT Institute for Economic Research View citations (24)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2020) View citations (10)
See also Journal Article Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production, Journal of the European Economic Association, European Economic Association (2021) View citations (29) (2021)
- Voice at Work
CESifo Working Paper Series, CESifo View citations (5)
Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2021) View citations (5)
IZA Discussion Papers, Institute of Labor Economics (IZA) (2021) View citations (3)
NBER Working Papers, National Bureau of Economic Research, Inc (2021) View citations (3)
See also Journal Article Voice at Work, American Economic Journal: Applied Economics, American Economic Association (2025) (2025)
2019
- Does Mandating Social Insurance Affect Entrepreneurial Activity?
NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
Also in Working Papers, VATT Institute for Economic Research (2019) View citations (2)
See also Journal Article Does Mandating Social Insurance Affect Entrepreneurial Activity?, American Economic Review: Insights, American Economic Association (2020) View citations (16) (2020)
- Missing Miles: Evasion Responses to Car Taxes
Working Papers, VATT Institute for Economic Research View citations (4)
Also in Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE (2017) View citations (4)
See also Journal Article Missing miles: Evasion responses to car taxes, Journal of Public Economics, Elsevier (2020) View citations (9) (2020)
2018
- 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 Expanding access to administrative data: the case of tax authorities in Finland and the UK, International Tax and Public Finance, Springer (2019) View citations (3) (2019)
- Firm types, price-setting strategies, and consumption-tax incidence?
Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy View citations (27)
Also in Working Papers, VATT Institute for Economic Research (2015) View citations (2)
Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE (2017) View citations (3)
CESifo Working Paper Series, CESifo (2015) View citations (5)
See also Journal Article Firm types, price-setting strategies, and consumption-tax incidence, Journal of Public Economics, Elsevier (2018) View citations (27) (2018)
- How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers
CESifo Working Paper Series, CESifo View citations (3)
Also in Working Papers, VATT Institute for Economic Research (2017) View citations (1)
WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) (2016) View citations (7)
See also Journal Article How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers, International Tax and Public Finance, Springer (2019) View citations (9) (2019)
2017
- What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes
Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE View citations (35)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2017) View citations (49)
See also Journal Article What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes, Journal of Political Economy, University of Chicago Press (2020) View citations (76) (2020)
2016
- The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold
CESifo Working Paper Series, CESifo View citations (12)
Also in Working Papers, VATT Institute for Economic Research (2016) View citations (12)
2015
- 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 Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform, CESifo Economic Studies, CESifo Group (2017) View citations (1) (2017)
2014
- Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform
CESifo Working Paper Series, CESifo View citations (1)
- The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?
CESifo Working Paper Series, CESifo View citations (8)
Also in Working Papers, VATT Institute for Economic Research (2014) View citations (20)
See also Journal Article The elasticity of taxable income and income-shifting: what is “real” and what is not?, International Tax and Public Finance, Springer (2016) View citations (60) (2016)
2013
- Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform
Working Papers, VATT Institute for Economic Research View citations (2)
- Essays on taxation – Evidence from tax reforms
Research Reports, VATT Institute for Economic Research View citations (1)
- Restaurant VAT cut: Cheaper meal and more service?
Working Papers, VATT Institute for Economic Research View citations (5)
- The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
CESifo Working Paper Series, CESifo View citations (7)
Also in Working Papers, VATT Institute for Economic Research (2013) View citations (5)
Working Papers, Oxford University Centre for Business Taxation (2012) View citations (7)
NBER Working Papers, National Bureau of Economic Research, Inc (2012) View citations (12)
- 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
- Voluntary pension savings and tax incentives: Evidence from Finland
Working Papers, VATT Institute for Economic Research View citations (1)
See also Journal Article Voluntary Pension Savings and Tax Incentives: Evidence from Finland, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2013) (2013)
2009
- 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) View citations (3)
Journal Articles
2025
- Copayments for Prescription Drugs: The Drivers of Demand Responses
Health Economics, 2025, 34, (6), 1160-1170
- Firm responses to an interest barrier: empirical evidence
Fiscal Studies, 2025, 46, (2), 211-237
See also Working Paper Firm Responses to an Interest Barrier: Empirical Evidence, Working Papers (2023) View citations (1) (2023)
- Voice at Work
American Economic Journal: Applied Economics, 2025, 17, (3), 271-309
See also Working Paper Voice at Work, CESifo Working Paper Series (2021) View citations (5) (2021)
2024
- Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities
Nordic Tax Journal, 2024, 2024, (s1), 1-1
2022
- The effects of corporate taxes on small firms
Journal of Public Economics, 2022, 212, (C) View citations (6)
See also Working Paper The Effects of Corporate Taxes on Small Firms, Working Papers (2022) View citations (9) (2022)
- The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data
Journal of Environmental Economics and Management, 2022, 112, (C) View citations (15)
2021
- Can payroll tax cuts help firms during recessions?
Journal of Public Economics, 2021, 200, (C) View citations (17)
See also Working Paper Can Payroll Tax Cuts Help Firms During Recessions?, Working Papers (2021) View citations (19) (2021)
- Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
Journal of the European Economic Association, 2021, 19, (5), 2737-2764 View citations (29)
See also Working Paper Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production, Working Papers (2021) View citations (24) (2021)
2020
- Does Mandating Social Insurance Affect Entrepreneurial Activity?
American Economic Review: Insights, 2020, 2, (2), 255-68 View citations (16)
See also Working Paper Does Mandating Social Insurance Affect Entrepreneurial Activity?, NBER Working Papers (2019) View citations (4) (2019)
- Missing miles: Evasion responses to car taxes
Journal of Public Economics, 2020, 181, (C) View citations (9)
See also Working Paper Missing Miles: Evasion Responses to Car Taxes, Working Papers (2019) View citations (4) (2019)
- What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes
Journal of Political Economy, 2020, 128, (12), 4438 - 4474 View citations (76)
See also Working Paper What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes, Working Papers (2017) View citations (35) (2017)
2019
- Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?
Journal of Public Economics, 2019, 173, (C), 139-164 View citations (36)
- 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 (3)
See also Working Paper Expanding access to administrative data: the case of tax authorities in Finland and the UK, LSE Research Online Documents on Economics (2018) (2018)
- 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 (9)
See also Working Paper How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers, CESifo Working Paper Series (2018) View citations (3) (2018)
2018
- Firm types, price-setting strategies, and consumption-tax incidence
Journal of Public Economics, 2018, 165, (C), 48-72 View citations (27)
See also Working Paper Firm types, price-setting strategies, and consumption-tax incidence?, Working Paper Series (2018) View citations (27) (2018)
2017
- Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform
CESifo Economic Studies, 2017, 63, (1), 45-77 View citations (1)
See also Working Paper Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform, CESifo Working Paper Series (2015) (2015)
2016
- Business owners and income-shifting: evidence from Finland
Small Business Economics, 2016, 46, (1), 115-136 View citations (5)
- 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 (60)
See also Working Paper The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?, CESifo Working Paper Series (2014) View citations (8) (2014)
2014
- Policy evaluation methods in tax research – new evidence and interpretations
Nordic Tax Journal, 2014, 2014, (1), 76-92
2013
- Voluntary Pension Savings and Tax Incentives: Evidence from Finland
FinanzArchiv: Public Finance Analysis, 2013, 69, (1), 3-29
See also Working Paper Voluntary pension savings and tax incentives: Evidence from Finland, Working Papers (2012) View citations (1) (2012)
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