Details about Jarkko Harju

Access statistics for papers by Jarkko Harju.

Last updated 2025-03-14. Update your information in the RePEc Author Service.

Short-id: pha871

Working Papers

2024

1. 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)
2. Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance
   Working Papers, VATT Institute for Economic Research
   Also in Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE (2024)
   Working Papers, Finnish Centre of Excellence in Tax Systems Research (2023) View citations (1)

2023

3. 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
4. Firm Responses to an Interest Barrier: Empirical Evidence
   Working Papers, Finnish Centre of Excellence in Tax Systems Research
   Also in EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2017) View citations (5)
   Working Papers, VATT Institute for Economic Research (2017) View citations (5)
5. Moral Hazard in Drug Purchases
   Working Papers, Finnish Centre of Excellence in Tax Systems Research
   Also in CESifo Working Paper Series, CESifo (2023)

2022

6. The Effects of Corporate Taxes on Small Firms
   Working Papers, Tampere University, Faculty of Management and Business, Economics View citations (4)
   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 (1) (2022)

2021

7. Can Payroll Tax Cuts Help Firms During Recessions?
   Working Papers, Tampere University, Faculty of Management and Business, Economics View citations (17)
   Also in CESifo Working Paper Series, CESifo (2021) View citations (17)
   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 (15) (2021)
8. Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
   Working Papers, VATT Institute for Economic Research View citations (20)
   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 (25) (2021)
9. Voice at Work
   IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (3)
   Also in CESifo Working Paper Series, CESifo (2021) View citations (5)
   NBER Working Papers, National Bureau of Economic Research, Inc (2021) View citations (3)
   CEPR Discussion Papers, C.E.P.R. Discussion Papers (2021) View citations (5)

2019

10. Does Mandating Social Insurance Affect Entrepreneurial Activity?
    Working Papers, VATT Institute for Economic Research View citations (2)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2019) View citations (4)
    See also Journal Article Does Mandating Social Insurance Affect Entrepreneurial Activity?, American Economic Review: Insights, American Economic Association (2020) View citations (15) (2020)
11. 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 (7) (2020)

2018

12. 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)
13. Firm types, price-setting strategies, and consumption-tax incidence?
    Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy View citations (26)
    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 (26) (2018)
14. 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 (8) (2019)

2017

15. 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 (68) (2020)

2016

16. 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

17. 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

18. Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform
    CESifo Working Paper Series, CESifo View citations (1)
19. 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 (57) (2016)

2013

20. Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform
    Working Papers, VATT Institute for Economic Research View citations (2)
21. Essays on taxation – Evidence from tax reforms
    Research Reports, VATT Institute for Economic Research View citations (1)
22. Restaurant VAT cut: Cheaper meal and more service?
    Working Papers, VATT Institute for Economic Research View citations (5)
23. The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
    CESifo Working Paper Series, CESifo View citations (7)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2012) View citations (11)
    Working Papers, Oxford University Centre for Business Taxation (2012) View citations (6)
    Working Papers, VATT Institute for Economic Research (2013) View citations (5)
24. 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

25. 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

26. 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

2022

1. The effects of corporate taxes on small firms
   Journal of Public Economics, 2022, 212, (C) View citations (1)
   See also Working Paper The Effects of Corporate Taxes on Small Firms, Working Papers (2022) View citations (4) (2022)
2. The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data
   Journal of Environmental Economics and Management, 2022, 112, (C) View citations (13)

2021

3. Can payroll tax cuts help firms during recessions?
   Journal of Public Economics, 2021, 200, (C) View citations (15)
   See also Working Paper Can Payroll Tax Cuts Help Firms During Recessions?, Working Papers (2021) View citations (17) (2021)
4. 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 (25)
   See also Working Paper Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production, Working Papers (2021) View citations (20) (2021)

2020

5. Does Mandating Social Insurance Affect Entrepreneurial Activity?
   American Economic Review: Insights, 2020, 2, (2), 255-68 View citations (15)
   See also Working Paper Does Mandating Social Insurance Affect Entrepreneurial Activity?, Working Papers (2019) View citations (2) (2019)
6. Missing miles: Evasion responses to car taxes
   Journal of Public Economics, 2020, 181, (C) View citations (7)
   See also Working Paper Missing Miles: Evasion Responses to Car Taxes, Working Papers (2019) View citations (4) (2019)
7. What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes
   Journal of Political Economy, 2020, 128, (12), 4438 - 4474 View citations (68)
   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

8. Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?
   Journal of Public Economics, 2019, 173, (C), 139-164 View citations (35)
9. 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)
10. 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 (8)
    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

11. Firm types, price-setting strategies, and consumption-tax incidence
    Journal of Public Economics, 2018, 165, (C), 48-72 View citations (26)
    See also Working Paper Firm types, price-setting strategies, and consumption-tax incidence?, Working Paper Series (2018) View citations (26) (2018)

2017

12. 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

13. Business owners and income-shifting: evidence from Finland
    Small Business Economics, 2016, 46, (1), 115-136 View citations (5)
14. 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 (57)
    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

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

2013

16. 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)