Tuomas Matikka

VATT Institute for Economic Research

Senior Researcher

Arkadiankatu 7

P.O Box 1279

Helsinki, FIN-00531

Finland

SCHOLARLY PAPERS

10

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590

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23

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22

Scholarly Papers (10)

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 (337,226)
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 (384,359)

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Firm Behavior, Compliance Costs, Value-Added Tax

2.

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 79 (372,038)
Citation 3

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Take-up of social benefits; information

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 (493,761)
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 (571,525)

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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 (503,103)
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 (565,734)
Citation 2

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

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 68 (404,227)
Citation 1

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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 48 (476,257)

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business owners, income-shifting, income taxation

7.

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 (557,167)

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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 (625,843)
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 (762,464)

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9.

Discrete Labor Supply: Empirical Evidence and Implications

VATT Institute for Economic Research Working Papers 132
Number of pages: 76 Posted: 19 Jun 2020
Tuomas Kosonen and Tuomas Matikka
University of Helsinki - Department of Political and Economic Studies and VATT Institute for Economic Research
Downloads 12 (685,412)

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labor supply, discrete choices, tax elasticity

10.

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 (793,642)
Citation 3
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Behavioral response, income taxation, labor supply