Tuomas Matikka

VATT Institute for Economic Research

Senior Researcher

Arkadiankatu 7

P.O Box 1279

Helsinki, FIN-00531

Finland

SCHOLARLY PAPERS

8

DOWNLOADS

453

SSRN CITATIONS
Rank 26,013

SSRN RANKINGS

Top 26,013

in Total Papers Citations

3

CROSSREF CITATIONS

24

Scholarly Papers (8)

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 75 (327,036)

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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 62 (363,196)

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Firm Behavior, Compliance Costs, Value-Added Tax

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 43 (430,195)

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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 30 (490,115)
Citation 1

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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 42 (434,253)
Citation 3

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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 26 (513,179)

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corporate taxation, small firms, emerging economies, bunching

4.

Does Information Increase the Take-Up of Social Benefits? Evidence from a New Benefit Program

VATT Institute for Economic Research Working Papers 83
Number of pages: 34 Posted: 30 Dec 2016 Last Revised: 27 Jan 2017
Tuomas Matikka and Tuuli Paukkeri
VATT Institute for Economic Research and VATT Institute for Economic Research
Downloads 63 (355,554)
Citation 2

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Take-up of social benefits; information

5.

Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland

Government Institute for Economic Research Working Papers No. 55
Number of pages: 49 Posted: 13 Feb 2014
Tuomas Matikka
VATT Institute for Economic Research
Downloads 59 (367,391)
Citation 3

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Personal income taxation, Elasticity of taxable income, Deadweight loss

6.

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 45 (414,298)

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business owners, income-shifting, income taxation

Does Mandating Social Insurance Affect Entrepreneurial Activity?

NBER Working Paper No. w25651
Number of pages: 26 Posted: 19 Mar 2019 Last Revised: 10 Apr 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 4 (663,817)
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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 4 (663,817)

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social insurance, entrepreneurs, economic activity

8.

Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland

The Scandinavian Journal of Economics, Vol. 120, Issue 3, pp. 943-973, 2018
Number of pages: 31 Posted: 13 Jul 2018
Tuomas Matikka
VATT Institute for Economic Research
Downloads 0 (680,909)
Citation 3
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Behavioral response, income taxation, labor supply