Jarkko Harju

Government of the Republic of Finland - VATT Institute for Economic Research

Arkadiankatu 7

P.O Box 1279

Helsinki, FIN-00531

Finland

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

SCHOLARLY PAPERS

17

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891

SSRN CITATIONS
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45

CROSSREF CITATIONS

44

Scholarly Papers (17)

The Effects of Size-Based Regulation on Small Firms: Evidence from Vat Threshold

VATT Institute for Economic Research Working Papers No. 75
Number of pages: 48 Posted: 17 Jun 2016
Jarkko Harju, Tuomas Matikka and Timo Rauhanen
Government of the Republic of Finland - VATT Institute for Economic Research, VATT Institute for Economic Research and Government of the Republic of Finland - VATT Institute for Economic Research
Downloads 94 (344,637)
Citation 2

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value-added tax, compliance costs, small firms, entrepreneurs, bunching

The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold

CESifo Working Paper Series No. 6115
Number of pages: 54 Posted: 10 Nov 2016
Jarkko Harju, Tuomas Matikka and Timo Rauhanen
Government of the Republic of Finland - VATT Institute for Economic Research, VATT Institute for Economic Research and Government of the Republic of Finland - VATT Institute for Economic Research
Downloads 77 (389,945)

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Firm Behavior, Compliance Costs, Value-Added Tax

The Impact of Tax Incentives on the Economic Activity of Entrepreneurs

CESifo Working Paper Series No. 4259
Number of pages: 43 Posted: 11 Jun 2013
Jarkko Harju and Tuomas Kosonen
Government of the Republic of Finland - VATT Institute for Economic Research and University of Helsinki - Department of Political and Economic Studies
Downloads 59 (450,491)

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entrepreneurs, small businesses, tax incidence

The Impact of Tax Incentives on the Economic Activity of Entrepreneurs

Government Institute for Economic Research Working Paper No. 42
Number of pages: 54 Posted: 22 Jan 2013
Jarkko Harju and Tuomas Kosonen
Government of the Republic of Finland - VATT Institute for Economic Research and University of Helsinki - Department of Political and Economic Studies
Downloads 28 (603,593)
Citation 2

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Entrepreneurs, small businesses, tax incidence

The Impact of Tax Incentives on the Economic Activity of Entrepreneurs

NBER Working Paper No. w18442
Number of pages: 49 Posted: 06 Oct 2012 Last Revised: 11 Oct 2021
Jarkko Harju and Tuomas Kosonen
Government of the Republic of Finland - VATT Institute for Economic Research and University of Helsinki - Department of Political and Economic Studies
Downloads 12 (727,599)

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3.

Restaurant VAT Cut: Cheaper Meal and More Service?

Government Institute for Economic Research Working Papers No. 52
Number of pages: 50 Posted: 02 Jan 2014
Jarkko Harju and Tuomas Kosonen
Government of the Republic of Finland - VATT Institute for Economic Research and University of Helsinki - Department of Political and Economic Studies
Downloads 94 (341,967)
Citation 2

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VAT reform, restaurants, tax incidence

The Elasticity of Taxable Income and Income-Shifting: What is 'Real' and What is Not?

CESifo Working Paper Series No. 4905
Number of pages: 42 Posted: 14 Aug 2014
Jarkko Harju and Tuomas Matikka
Government of the Republic of Finland - VATT Institute for Economic Research and VATT Institute for Economic Research
Downloads 44 (514,179)
Citation 4

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elasticity of taxable income, tax avoidance, income-shifting, real responses

The Elasticity of Taxable Income and Income-Shifting: What is 'Real' and What is Not?

Government Institute for Economic Research Working Papers No. 56
Number of pages: 47 Posted: 11 Nov 2014
Jarkko Harju and Tuomas Matikka
Government of the Republic of Finland - VATT Institute for Economic Research and VATT Institute for Economic Research
Downloads 34 (566,503)
Citation 2

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elasticity of taxable income, tax avoidance, income-shifting, real responses

How Do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers

VATT Institute for Economic Research Working Papers 85
Number of pages: 37 Posted: 29 Apr 2017
Government of the Republic of South Africa - South Africa National Treasury, Government of the Republic of Finland - VATT Institute for Economic Research, VATT Institute for Economic Research and United Nations - World Institute for Development Economics Research (UNU/WIDER)
Downloads 46 (504,690)
Citation 5

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corporate taxation, small firms, emerging economies, bunching

How Do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers

CESifo Working Paper No. 7277
Number of pages: 40 Posted: 21 Feb 2019
Government of the Republic of South Africa - South Africa National Treasury, Government of the Republic of Finland - VATT Institute for Economic Research, VATT Institute for Economic Research and University of Helsinki
Downloads 31 (584,181)

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corporate taxation, small firms, emerging economies, bunching

Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence

VATT Institute for Economic Research Working Papers No. 70
Number of pages: 55 Posted: 05 Jan 2016
Government of the Republic of Finland - VATT Institute for Economic Research, University of Helsinki - Department of Political and Economic Studies and Uppsala University
Downloads 37 (549,593)
Citation 10

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firm types, VAT incidence, price setting, restaurants

Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence

CESifo Working Paper Series No. 5654
Number of pages: 53 Posted: 21 Jan 2016
Government of the Republic of Finland - VATT Institute for Economic Research, University of Helsinki - Department of Political and Economic Studies and Uppsala University
Downloads 36 (555,110)

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firm heterogeneity, VAT, price incidence, price setting, restaurants

7.

Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform

CESifo Working Paper Series No. 5090
Number of pages: 27 Posted: 11 Dec 2014
Jarkko Harju and Tuomas Matikka
Government of the Republic of Finland - VATT Institute for Economic Research and VATT Institute for Economic Research
Downloads 48 (486,654)

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business owners, income-shifting, income taxation

8.

Are Taxes Turning Humans into Machines? Using Payroll Tax Variation to Estimate the Capital-Labor Elasticity of Substitution.

Number of pages: 32 Posted: 28 Jun 2018
Youssef Benzarti and Jarkko Harju
University of California, Los Angeles (UCLA) - Department of Economics and Government of the Republic of Finland - VATT Institute for Economic Research
Downloads 41 (518,073)

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Capital-Labor Elasticity of Substitution, Payroll Taxes

9.

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

CESifo Working Paper Series No. 5606
Number of pages: 35 Posted: 21 Dec 2015
Jarkko Harju and Seppo Juhani Kari
Government of the Republic of Finland - VATT Institute for Economic Research and Government of the Republic of Finland - VATT Institute for Economic Research
Downloads 41 (518,073)

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taxation, multinational firms, firm behavior

10.

The Effects of Corporate Taxes on Small Firms

VATT Institute for Economic Research Working Papers 129
Number of pages: 45 Posted: 02 Apr 2020
Jarkko Harju, Aliisa Koivisto and Tuomas Matikka
Government of the Republic of Finland - VATT Institute for Economic Research, VATT Institute for Economic Research and VATT Institute for Economic Research
Downloads 33 (558,658)

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corporate taxation, investments, business activity, small firms

11.
Downloads 30 (575,363)

Voice at Work

CESifo Working Paper No. 8936
Number of pages: 79 Posted: 16 Mar 2021
Jarkko Harju, Simon Jäger and Benjamin Schoefer
Government of the Republic of Finland - VATT Institute for Economic Research, Massachusetts Institute of Technology (MIT) and University of California, Berkeley
Downloads 17 (685,856)

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Voice at Work

IZA Discussion Paper No. 14163
Number of pages: 79 Posted: 09 Mar 2021
Jarkko Harju, Simon Jäger and Benjamin Schoefer
Government of the Republic of Finland - VATT Institute for Economic Research, Massachusetts Institute of Technology (MIT) and University of California, Berkeley
Downloads 12 (727,599)

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Voice at Work

CEPR Discussion Paper No. DP15874
Number of pages: 80 Posted: 15 Mar 2021
Jarkko Harju, Simon Jäger and Benjamin Schoefer
Government of the Republic of Finland - VATT Institute for Economic Research, Massachusetts Institute of Technology (MIT) and University of California, Berkeley
Downloads 1 (828,486)
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Voice at Work

NBER Working Paper No. w28522
Number of pages: 78 Posted: 08 Mar 2021 Last Revised: 07 Jun 2021
Jarkko Harju, Simon Jäger and Benjamin Schoefer
Government of the Republic of Finland - VATT Institute for Economic Research, Massachusetts Institute of Technology (MIT) and University of California, Berkeley
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Does Mandating Social Insurance Affect Entrepreneurial Activity?

VATT Institute for Economic Research Working Papers 119 (2019); ISBN 978-952-274-238-4
Number of pages: 34 Posted: 28 Jun 2019
Youssef Benzarti, Jarkko Harju and Tuomas Matikka
University of California, Santa Barbara (UCSB) - Department of Economics, Government of the Republic of Finland - VATT Institute for Economic Research and VATT Institute for Economic Research
Downloads 23 (639,327)
Citation 1

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social insurance, entrepreneurs, economic activity

Does Mandating Social Insurance Affect Entrepreneurial Activity?

NBER Working Paper No. w25651
Number of pages: 26 Posted: 19 Mar 2019 Last Revised: 04 Aug 2021
Youssef Benzarti, Jarkko Harju and Tuomas Matikka
University of California, Santa Barbara (UCSB) - Department of Economics, Government of the Republic of Finland - VATT Institute for Economic Research and VATT Institute for Economic Research
Downloads 7 (770,265)

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13.

Missing Miles: Evasion Responses to Car Taxes

VATT Institute for Economic Research Working Papers 123
Number of pages: 54 Posted: 30 Oct 2019
Jarkko Harju, Tuomas Kosonen and Joel B. Slemrod
Government of the Republic of Finland - VATT Institute for Economic Research, University of Helsinki - Department of Political and Economic Studies and University of Michigan, Stephen M. Ross School of Business
Downloads 24 (613,392)

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car tax, tax evasion, enforcement measures

14.

What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes

NBER Working Paper No. w23849
Number of pages: 103 Posted: 25 Sep 2017 Last Revised: 11 Oct 2021
University of California, Los Angeles (UCLA) - Department of Economics, University of California, Berkeley, Government of the Republic of Finland - VATT Institute for Economic Research and University of Helsinki - Department of Political and Economic Studies
Downloads 19 (648,351)
Citation 4

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15.
Downloads 17 (662,665)
Citation 1

Can Payroll Tax Cuts Help Firms During Recessions?

CESifo Working Paper No. 8990
Number of pages: 45 Posted: 06 Apr 2021
Youssef Benzarti and Jarkko Harju
University of California, Santa Barbara (UCSB) - Department of Economics and Government of the Republic of Finland - VATT Institute for Economic Research
Downloads 17 (685,856)
Citation 1

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Can Payroll Tax Cuts Help Firms During Recessions?

NBER Working Paper No. w27485
Number of pages: 36 Posted: 07 Aug 2020 Last Revised: 17 Sep 2021
Youssef Benzarti and Jarkko Harju
University of California, Santa Barbara (UCSB) - Department of Economics and Government of the Republic of Finland - VATT Institute for Economic Research
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Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production

VATT Institute for Economic Research Working Papers 138
Number of pages: 70 Posted: 24 Mar 2021
Youssef Benzarti and Jarkko Harju
University of California, Santa Barbara (UCSB) - Department of Economics and Government of the Republic of Finland - VATT Institute for Economic Research
Downloads 14 (710,470)
Citation 6

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public economics, payroll taxes, firm behavior, incidence, employment, redistribution, investments, productivity

Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production

NBER Working Paper No. w26640
Number of pages: 60 Posted: 13 Jan 2020 Last Revised: 17 Oct 2021
Youssef Benzarti and Jarkko Harju
University of California, Santa Barbara (UCSB) - Department of Economics and Government of the Republic of Finland - VATT Institute for Economic Research
Downloads 2 (815,280)

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17.

Labor Costs and Firm Behavior – Evidence from Payroll Tax Rate Variation

Posted: 17 Jul 2018
Youssef Benzarti and Jarkko Harju
University of California, Los Angeles (UCLA) - Department of Economics and Government of the Republic of Finland - VATT Institute for Economic Research

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public economics, payroll taxes, incidence, redistribution