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

DOWNLOADS

875

SSRN CITATIONS
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Top 13,392

in Total Papers Citations

46

CROSSREF CITATIONS

43

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 (337,506)
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 76 (384,744)

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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 (441,286)

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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 (591,177)
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
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 (712,627)

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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 92 (339,519)
Citation 2

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VAT reform, restaurants, tax incidence

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 (494,190)
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 (572,098)

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corporate taxation, small firms, emerging economies, bunching

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 (503,513)
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 32 (566,188)
Citation 2

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

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 (538,242)
Citation 11

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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 (543,645)

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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 (476,682)

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business owners, income-shifting, income taxation

8.

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 (507,302)

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taxation, multinational firms, firm behavior

9.

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 37 (526,340)

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Capital-Labor Elasticity of Substitution, Payroll Taxes

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 31 (557,728)

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corporate taxation, investments, business activity, small firms

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 (626,346)
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: 01 Feb 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 6 (763,263)

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12.
Downloads 27 (581,306)

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 15 (687,800)

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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 (712,627)

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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
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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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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 (600,741)

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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: 01 Mar 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 (634,913)
Citation 4

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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 (671,948)

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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: 06 Feb 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 13 (704,234)
Citation 5

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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 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 2 (799,987)
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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