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    • 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 ...

    • 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 ...

    • Moral Hazard in Drug Purchases 

      Verho, Jouko; Harju, Jarkko
      FIT Working Paper : 12 (Tampereen yliopisto, 29.05.2023)
      We study the moral hazard effects of the drug copayment threshold in Finland using detailed prescription drug purchase data. The analysis reveals that the average drug costs increase discontinuously by 17% at the threshold ...

    • Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance 

      Harju, Jarkko; Juuti, Toni; Matikka, Tuomas
      FIT Working Paper : 17 (Tampereen yliopisto, 20.12.2023)
      Using detailed full-population data from Finland, we provide evidence on selection into entrepreneurship and the dynamic implications of establishing a new business. Individuals at the very top of the personal income ...