Details about Tuomas Matikka

Access statistics for papers by Tuomas Matikka.

Last updated 2025-04-07. Update your information in the RePEc Author Service.

Short-id: pma1868

Working Papers

2024

1. Combining Part-Time Work and Social Benefits: Empirical Evidence from Finland
   IZA Discussion Papers, Institute of Labor Economics (IZA)
   Also in Working Papers, VATT Institute for Economic Research (2023)
   Working Papers, Finnish Centre of Excellence in Tax Systems Research (2024)
2. 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)
3. 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, VATT Institute for Economic Research (2024)
   Working Papers, Finnish Centre of Excellence in Tax Systems Research (2023) View citations (1)

2023

4. Discrete Labor Supply: Quasi-Experimental Evidence and Implications
   Working Papers, Finnish Centre of Excellence in Tax Systems Research

2022

5. Once or Twice a Month? The Impact of Payment Frequency on Spending Behavior
   Working Papers, VATT Institute for Economic Research
6. The Effects of Corporate Taxes on Small Firms
   Working Papers, Tampere University, Faculty of Management and Business, Economics View citations (5)
   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 (2) (2022)

2020

7. Discrete Labor Supply: Empirical Evidence and Implications
   Working Papers, VATT Institute for Economic Research View citations (1)

2019

8. Discrete earnings responses to tax incentives: Empirical evidence and implications
   Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE View citations (3)
9. 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 (15) (2020)

2018

10. 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)

2016

11. Does information increase the take-up of social benefits? Evidence from a new benefit program
    Working Papers, VATT Institute for Economic Research View citations (10)
12. 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

13. The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland
    Working Papers, VATT Institute for Economic Research View citations (4)
    See also Journal Article Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland, Scandinavian Journal of Economics, Wiley Blackwell (2018) View citations (20) (2018)

2014

14. Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform
    CESifo Working Paper Series, CESifo View citations (1)
15. Essays on behavioral responses to income taxes
    Research Reports, VATT Institute for Economic Research
16. Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland
    Working Papers, VATT Institute for Economic Research View citations (7)
17. 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 (59) (2016)

2013

18. Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform
    Working Papers, VATT Institute for Economic Research View citations (2)
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)

Journal Articles

2022

1. Does sending letters increase the take-up of social benefits? Evidence from a new benefit program
   Empirical Economics, 2022, 63, (6), 3253-3287 View citations (6)
2. The effects of corporate taxes on small firms
   Journal of Public Economics, 2022, 212, (C) View citations (2)
   See also Working Paper The Effects of Corporate Taxes on Small Firms, Working Papers (2022) View citations (5) (2022)

2020

3. 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?, NBER Working Papers (2019) View citations (4) (2019)

2019

4. 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)
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 (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

6. Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland
   Scandinavian Journal of Economics, 2018, 120, (3), 943-973 View citations (20)
   See also Working Paper The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland, Working Papers (2015) View citations (4) (2015)

2017

7. Revenue-maximizing top earned income tax rate in the presence of income-shifting
   Nordic Tax Journal, 2017, 2017, (1), 100-107 View citations (2)

2016

8. Business owners and income-shifting: evidence from Finland
   Small Business Economics, 2016, 46, (1), 115-136 View citations (5)
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 (59)
   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)