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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 ...