Selaus tekijän mukaan kokoelmassa Valtion taloudellinen tutkimuskeskus VATT

Viitteet 1-20 / 58

    • Business owners and income-shifting: evidence from Finland 

      Harju, Jarkko; Matikka, Tuomas
      Small Business Economics : 1 (Springer Verlag, 2016)
      This study examines income-shifting between tax bases among the owners of privately held businesses. The dual income tax system in Finland offers noticeable incentives for income-shifting between wages and dividends for ...

    • Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations? 

      Harju, Jarkko; Matikka, Tuomas; Rauhanen, Timo
      Journal of Public Economics (Elsevier, 2019)
      This paper studies the mechanisms behind the responses of entrepreneurs to size-dependent tax regulation. We exploit the value-added tax (VAT) exemption threshold in Finland. Both tax incentives (remitted VAT) and compliance ...

    • Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform 

      Harju, Jarkko; Kari, Seppo
      CESifo Economic Studies : 1 (Oxford University Press, 2017)
      In this study, we explore how a firm-level dividend tax on redistributed foreign profits affects the financial decisions of a multinational enterprise (MNE). We examine this by using evidence from a recent tax reform in ...

    • Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform 

      Kari, Seppo; Harju, Jarkko
      VATT Working Papers : 27 (Valtion taloudellinen tutkimuskeskus VATT, 12.10.2011)
      We explore how a firm-level tax on redistributed foreign profits affects the choices of a multinational enterprise (MNE) using evidence from a recent tax reform in Finland. The so-called equalization tax (EQT) used to be ...

    • Do household tax credits increase consumption? The role of demand elasticity and the extent of demand 

      Harju, Jarkko; Jysmä, Sami; Koivisto, Aliisa; Kosonen, Tuomas
      FIT Working Paper : 8 (Tampereen yliopisto, 30.03.2023)
      This paper studies the effects of household tax credit (HTC) on service demand and tax evasion. HTC is a tax credit for consumers to reclaim a share of the labor costs of home improvement services, such as renovation and ...

    • Does Household Tax Credit Increase Demand and Employment in the Service Sector? 

      Harju, Jarkko; Jysmä, Sami; Koivisto, Aliisa; Kosonen, Tuomas
      Publications of the Government´s analysis, assessment and research activities : 2021:1 (Prime Minister’s Office, 25.01.2021)
      This report studies the effects of household tax credit (HTC). We use data from the Tax Authorities in Finland and Sweden. These data are firm-level monthly value added tax reports, annual income tax filings and individual-level ...

    • Does Mandating Social Insurance Affect Entrepreneurial Activity? 

      Benzarti, Youssef; Harju, Jarkko; Matikka, Tuomas
      American Economic Review: Insights : 2 (American Economic Association, 2020)
      This paper estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland. We find that relaxing the social insurance mandate leads entrepreneurs to ...

    • Does Mandating Social Insurance Affect Entrepreneurial Activity? 

      Benzarti, Youssef; Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 119 (Valtion taloudellinen tutkimuskeskus, 18.06.2019)
      This paper estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland. We find that relaxing the social insurance mandate leads entrepreneurs to ...

    • The effects of size-based regulation on small firms: evidence from VAT threshold 

      Rauhanen, Timo; Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 75 (Valtion taloudellinen tutkimuskeskus VATT, 14.06.2016)
      Various types of size-based regulations for firms are typical in most countries (tax schedules, accounting rules, health and safety standards etc.). However, there is only limited evidence of how owners of small firms ...

    • The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not? 

      Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 56 (Valtion taloudellinen tutkimuskeskus VATT, 11.09.2014)
      Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in effort and other real ...

    • Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform 

      Harju, Jarkko; Matikka, Tuomas
      VATT Working Papers : 43 (Valtion taloudellinen tutkimuskeskus VATT, 14.01.2013)
      This study examines the extent of direct tax avoidance through income-shifting between wages and dividends, and approximates the deadweight loss due to this behavior for the owners of privately held corporations. The dual ...

    • Essays on taxation – Evidence from tax reforms 

      Harju, Jarkko
      VATT Publications : P64 (Valtion taloudellinen tutkimuskeskus VATT, 27.11.2013)
      This dissertation consists an introductory chapter and four empirical essays on the taxation of firms and individuals. The first essay concentrates on how the Finnish tax reform of 2005 affected voluntary pension plan ...

    • Esseitä verouudistusten vaikutuksista 

      Harju, Jarkko
      Kansantaloudellinen aikakauskirja : 1/2014 (Taloustieteellinen yhdistys, 20.02.2014)
      Väitöksen ensimmäisessä artikkelissa tutkitaan sitä, miten vuonna 2005 Suomessa toteutettu verouudistus vaikutti vapaaehtoisiin eläkevakuutuksiin eli miten yksilöiden säästämiskäyttäytyminen uudistuksen vaikutuksesta ...

    • Expanding access to administrative data: The case of tax authorities in Finland and the UK 

      Almunia, Miguel; Harju, Jarkko; Kotakorpi, Kaisa; Tukiainen, Janne; Verho, Jouko
      VATT Muistiot : 54 (VATT Institute for Economic Research, 20.03.2018)
      We discuss typical issues in getting access to and using high-quality administrative tax data and in cooperating with the tax authority, including running field experiments. We reflect on practical solutions to these issues, ...

    • Expanding access to administrative data: the case of tax authorities in Finland and the UK 

      Almunia, Miguel; Harju, Jarkko; Kotakorpi, Kaisa; Tukiainen, Janne; Verho, Jouko
      International Tax and Public Finance : 26 (Springer Verlag, 2019)
      We discuss typical issues in getting access to and using high-quality administrative tax data for research purposes. We discuss research involving both quasi- and field experiments implemented together with the tax authority. ...

    • Firm Responses to an Interest Barrier: Empirical Evidence 

      Harju, Jarkko; Kauppinen, Ilpo; Ropponen, Olli
      VATT Working Papers : 90 (Valtion taloudellinen tutkimuskeskus, 27.06.2017)
      This paper studies the effects of an interest barrier that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ full population data of Finnish, Swedish and ...

    • Firm Responses to an Interest Barrier: Empirical Evidence 

      Harju, Jarkko; Kauppinen, Ilpo; Ropponen, Olli
      FIT Working Paper : 7 (Tampereen yliopisto, 16.03.2023)
      This paper studies the effects of an interest barrier (IB) that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ Orbis data base on Finnish, Swedish and ...

    • Firm types, price-setting strategies, and consumption-tax incidence 

      Harju, Jarkko; Kosonen, Tuomas; Nordström Skans, Oskar
      Journal of Public Economics (Elsevier, 2018)
      We analyze price responses to large restaurant VAT rate reductions in two different European countries. Our results show that responses in the short and medium run were clustered around two focal points of zero pass-through ...

    • Firm types, price-setting strategies, and consumption-tax incidence 

      Kosonen, Tuomas; Harju, Jarkko; Nordström Skans, Oskar
      VATT Working Papers : 70 (Valtion taloudellinen tutkimuskeskus VATT, 29.12.2015)
      Studying very detailed micro data collected around two different VAT reforms in Europe, we show that tax incidence is heavily dependent on the characteristics of the price-setting firms. The reforms generated bimodal ...

    • Gynnas småföretag av sänkt bolagsskatt? 

      Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas
      SNS Analys : 83 (SNS, 17.02.2022)
      Företag och entreprenörer spelar en viktig roll för att skapa nya arbetstillfällen och innovationer som annars inte skulle ha blivit till, vilket i sin tur leder till ökad välfärd i samhället. Att sänka skatter för företag ...