Tuomas Matikka
Personal Details
First Name: | Tuomas |
Middle Name: | |
Last Name: | Matikka |
Suffix: | |
RePEc Short-ID: | pma1868 |
[This author has chosen not to make the email address public] | |
https://sites.google.com/site/matikkatuomas/ | |
Affiliation
(96%) Valtion taloudellinen tutkimuskeskus (VATT)
Government of Finland
Helsinki, Finlandhttp://www.vatt.fi/
RePEc:edi:vatttfi (more details at EDIRC)
(4%) CESifo
München, Germanyhttps://www.cesifo.org/
RePEc:edi:cesifde (more details at EDIRC)
Research output
Jump to: Working papers ArticlesWorking papers
- Kalin, Salla & Kyyrä, Tomi & Matikka, Tuomas, 2023.
"Combining Part-time Work and Social Benefits: Empirical Evidence from Finland,"
Working Papers
159, VATT Institute for Economic Research.
- Kalin, Salla & Kyyrä, Tomi & Matikka, Tuomas, 2024. "Combining Part-Time Work and Social Benefits: Empirical Evidence from Finland," IZA Discussion Papers 16904, Institute of Labor Economics (IZA).
- Jarkko Harju & Toni Juuti & Tuomas Matikka, 2023. "Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance," Working Papers 17, Finnish Centre of Excellence in Tax Systems Research.
- Tuomas Kosonen & Tuomas Matikka, 2023. "Discrete Labor Supply: Quasi-Experimental Evidence and Implications," Working Papers 9, Finnish Centre of Excellence in Tax Systems Research.
- Laamanen, Jani-Petri & Matikka, Tuomas & Paukkeri, Tuuli, 2022. "Once or Twice a Month? The Impact of Payment Frequency on Spending Behavior," Working Papers 147, VATT Institute for Economic Research.
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2020.
"The Effects of Corporate Taxes on Small Firms,"
Working Papers
129, VATT Institute for Economic Research.
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022. "The effects of corporate taxes on small firms," Journal of Public Economics, Elsevier, vol. 212(C).
- Jarkko Harju & Aliisa Koivisto & Tuomas Matikka, 2022. "The Effects of Corporate Taxes on Small Firms," Working Papers 2234, Tampere University, Faculty of Management and Business, Economics.
- Kosonen, Tuomas & Matikka, Tuomas, 2020. "Discrete Labor Supply: Empirical Evidence and Implications," Working Papers 132, VATT Institute for Economic Research.
- Benzarti, Youssef & Harju, Jarkko & Matikka, Tuomas, 2019.
"Does Mandating Social Insurance Affect Entrepreneurial Activity?,"
Working Papers
119, VATT Institute for Economic Research.
- Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2020. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," American Economic Review: Insights, American Economic Association, vol. 2(2), pages 255-268, June.
- Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2019. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," NBER Working Papers 25651, National Bureau of Economic Research, Inc.
- Tuomas Kosonen & Tuomas Matikka, 2019. "Discrete earnings responses to tax incentives: Empirical evidence and implications," Working Papers 326, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018.
"How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers,"
CESifo Working Paper Series
7277, CESifo.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016. "How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers," WIDER Working Paper Series wp-2016-36, World Institute for Development Economic Research (UNU-WIDER).
- Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers 85, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016.
"The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold,"
CESifo Working Paper Series
6115, CESifo.
- Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016. "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers 75, VATT Institute for Economic Research.
- Matikka, Tuomas & Paukkeri, Tuuli, 2016. "Does information increase the take-up of social benefits? Evidence from a new benefit program," Working Papers 83, VATT Institute for Economic Research.
- Matikka, Tuomas, 2015.
"The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland,"
Working Papers
69, VATT Institute for Economic Research.
- Tuomas Matikka, 2018. "Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(3), pages 943-973, July.
- Matikka, Tuomas, 2014. "Essays on behavioral responses to income taxes," Research Reports P68, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Matikka, 2014. "Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5090, CESifo.
- Jarkko Harju & Tuomas Matikka, 2014.
"The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?,"
CESifo Working Paper Series
4905, CESifo.
- Jarkko Harju & Tuomas Matikka, 2016. "The elasticity of taxable income and income-shifting: what is “real” and what is not?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 640-669, August.
- Harju, Jarkko & Matikka, Tuomas, 2014. "The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?," Working Papers 56, VATT Institute for Economic Research.
- Matikka, Tuomas, 2014. "Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland," Working Papers 55, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.
- Harju, Jarkko & Matikka, Tuomas, 2013. "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers 43, VATT Institute for Economic Research.
Articles
- Tuomas Matikka & Tuuli Paukkeri, 2022. "Does sending letters increase the take-up of social benefits? Evidence from a new benefit program," Empirical Economics, Springer, vol. 63(6), pages 3253-3287, December.
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022.
"The effects of corporate taxes on small firms,"
Journal of Public Economics, Elsevier, vol. 212(C).
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2020. "The Effects of Corporate Taxes on Small Firms," Working Papers 129, VATT Institute for Economic Research.
- Jarkko Harju & Aliisa Koivisto & Tuomas Matikka, 2022. "The Effects of Corporate Taxes on Small Firms," Working Papers 2234, Tampere University, Faculty of Management and Business, Economics.
- Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2020.
"Does Mandating Social Insurance Affect Entrepreneurial Activity?,"
American Economic Review: Insights, American Economic Association, vol. 2(2), pages 255-268, June.
- Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2019. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," NBER Working Papers 25651, National Bureau of Economic Research, Inc.
- Benzarti, Youssef & Harju, Jarkko & Matikka, Tuomas, 2019. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," Working Papers 119, VATT Institute for Economic Research.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019.
"How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018. "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series 7277, CESifo.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016. "How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers," WIDER Working Paper Series wp-2016-36, World Institute for Development Economic Research (UNU-WIDER).
- Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers 85, VATT Institute for Economic Research.
- Harju, Jarkko & Matikka, Tuomas & Rauhanen, Timo, 2019. "Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?," Journal of Public Economics, Elsevier, vol. 173(C), pages 139-164.
- Tuomas Matikka, 2018.
"Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(3), pages 943-973, July.
- Matikka, Tuomas, 2015. "The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland," Working Papers 69, VATT Institute for Economic Research.
- Kotakorpi Kaisa & Matikka Tuomas, 2017. "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 100-107, January.
- Jarkko Harju & Tuomas Matikka, 2016.
"The elasticity of taxable income and income-shifting: what is “real” and what is not?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 640-669, August.
- Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.
- Harju, Jarkko & Matikka, Tuomas, 2014. "The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?," Working Papers 56, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Matikka, 2016. "Business owners and income-shifting: evidence from Finland," Small Business Economics, Springer, vol. 46(1), pages 115-136, January.
Citations
Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.Working papers
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2020.
"The Effects of Corporate Taxes on Small Firms,"
Working Papers
129, VATT Institute for Economic Research.
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022. "The effects of corporate taxes on small firms," Journal of Public Economics, Elsevier, vol. 212(C).
- Jarkko Harju & Aliisa Koivisto & Tuomas Matikka, 2022. "The Effects of Corporate Taxes on Small Firms," Working Papers 2234, Tampere University, Faculty of Management and Business, Economics.
Cited by:
- Camino-Mogro, Segundo, 2022.
"Tax incentives, Private Investment and Employment: Evidence from an Ecuadorian reform,"
MPRA Paper
112082, University Library of Munich, Germany.
- Segundo Camino‐Mogro, 2023. "Tax incentives, private investment and employment: Evidence from an Ecuadorian reform," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 2129-2156, October.
- Corti Paul Lakuma & Rehema Kahunde, 2023. "Global minimum corporate income tax: Challenges and prospects for Uganda," WIDER Working Paper Series wp-2023-137, World Institute for Development Economic Research (UNU-WIDER).
- Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
- Kosonen, Tuomas & Matikka, Tuomas, 2020.
"Discrete Labor Supply: Empirical Evidence and Implications,"
Working Papers
132, VATT Institute for Economic Research.
Cited by:
- Miao, Dingquan & Selin, Håkan & Söderström, Martin, 2022. "Earnings responses to even higher taxes," Working Paper Series 2022:12, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Benzarti, Youssef & Harju, Jarkko & Matikka, Tuomas, 2019.
"Does Mandating Social Insurance Affect Entrepreneurial Activity?,"
Working Papers
119, VATT Institute for Economic Research.
- Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2020. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," American Economic Review: Insights, American Economic Association, vol. 2(2), pages 255-268, June.
- Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2019. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," NBER Working Papers 25651, National Bureau of Economic Research, Inc.
Cited by:
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022.
"The effects of corporate taxes on small firms,"
Journal of Public Economics, Elsevier, vol. 212(C).
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2020. "The Effects of Corporate Taxes on Small Firms," Working Papers 129, VATT Institute for Economic Research.
- Jarkko Harju & Aliisa Koivisto & Tuomas Matikka, 2022. "The Effects of Corporate Taxes on Small Firms," Working Papers 2234, Tampere University, Faculty of Management and Business, Economics.
- Enrico Rubolino, 2022. "Taxing the Gender Gap: Labor Market Effects of a Payroll Tax Cut for Women in Italy," Cahiers de Recherches Economiques du Département d'économie 22.01, Université de Lausanne, Faculté des HEC, Département d’économie.
- Youssef Benzarti & Jarkko Harju, 2020.
"Can Payroll Tax Cuts Help Firms During Recessions?,"
NBER Working Papers
27485, National Bureau of Economic Research, Inc.
- Youssef Benzarti & Jarkko Harju, 2021. "Can Payroll Tax Cuts Help Firms During Recessions?," Working Papers 2131, Tampere University, Faculty of Management and Business, Economics.
- Benzarti, Youssef & Harju, Jarkko, 2021. "Can payroll tax cuts help firms during recessions?," Journal of Public Economics, Elsevier, vol. 200(C).
- Youssef Benzarti & Jarkko Harju, 2021. "Can Payroll Tax Cuts Help Firms during Recessions?," CESifo Working Paper Series 8990, CESifo.
- Schoukens, Paul & Weber, Enzo, 2020. "Unemployment insurance for the self-employed: a way forward post-corona," IAB-Discussion Paper 202032, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
- Ander Iraizoz, 2020. "Saving for retirement through the public pension system: Evidence from the self-employed in Spain," PSE Working Papers halshs-02948136, HAL.
- Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
- Ander Iraizoz, 2020. "Saving for retirement through the public pension system: Evidence from the self-employed in Spain," Working Papers halshs-02948136, HAL.
- Enrico Rubolino, 2022. "Taxing the Gender Gap: Labor Market Effects of a Payroll Tax Cut for Women in Italy," CESifo Working Paper Series 9671, CESifo.
- Tuomas Kosonen & Tuomas Matikka, 2019.
"Discrete earnings responses to tax incentives: Empirical evidence and implications,"
Working Papers
326, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
Cited by:
- Waldenstrom, Daniel & Bastani, Spencer, 2020.
"The Ability Gradient in Bunching,"
CEPR Discussion Papers
14599, C.E.P.R. Discussion Papers.
- Bastani, Spencer & Waldenström, Daniel, 2020. "The Ability Gradient in Bunching," IZA Discussion Papers 13141, Institute of Labor Economics (IZA).
- Waldenström, Daniel & Bastani, Spencer, 2020. "The Ability Gradient in Bunching," Working Paper Series 1333, Research Institute of Industrial Economics.
- Spencer Bastani & Daniel Waldenström, 2020. "The Ability Gradient in Bunching," CESifo Working Paper Series 8233, CESifo.
- Drahomir Klimsa & Robert Ullmann, 2023. "Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1002-1035, August.
- Waldenstrom, Daniel & Bastani, Spencer, 2020.
"The Ability Gradient in Bunching,"
CEPR Discussion Papers
14599, C.E.P.R. Discussion Papers.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018.
"How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers,"
CESifo Working Paper Series
7277, CESifo.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016. "How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers," WIDER Working Paper Series wp-2016-36, World Institute for Development Economic Research (UNU-WIDER).
- Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers 85, VATT Institute for Economic Research.
Cited by:
- Zareh Asatryan & Andreas Peichl, 2017.
"Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia,"
CESifo Working Paper Series
6754, CESifo.
- Asatryan, Zareh & Peichl, Andreas, 2016. "Responses of firms to tax, administrative and accounting rules: Evidence from Armenia," ZEW Discussion Papers 16-065, ZEW - Leibniz Centre for European Economic Research.
- Zareh Asatryan & David Gomtsyan, 2020.
"The Incidence of VAT Evasion,"
CESifo Working Paper Series
8666, CESifo.
- Asatryan, Zareh & Gomtsyan, David, 2020. "The incidence of VAT evasion," ZEW Discussion Papers 20-027, ZEW - Leibniz Centre for European Economic Research.
- Munyaradzi Duve & Daniel P. Schutte, 2021. "A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 17(02), pages 27-43.
- M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2019.
"Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia,"
NBER Working Papers
26150, National Bureau of Economic Research, Inc.
- Rema Hanna & Benjamin A. Olken, 2019. "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," CID Working Papers 361, Center for International Development at Harvard University.
- Channing Arndt, 2018.
"New Data, New Approaches and New Evidence: A Policy Synthesis,"
South African Journal of Economics, Economic Society of South Africa, vol. 86(S1), pages 167-178, January.
- Channing Arndt, 2017. "New data, new approaches and new evidence: A policy synthesis," WIDER Working Paper Series wp-2017-202, World Institute for Development Economic Research (UNU-WIDER).
- Pomeranz, Dina & Vila-Belda, José, 2019.
"Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities,"
CEPR Discussion Papers
13688, C.E.P.R. Discussion Papers.
- Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
- Matthias Krapf & David Staubli, 2020. "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series 8715, CESifo.
- Neryvia Pillay Bell, 2020.
"Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule,"
WIDER Working Paper Series
wp-2020-68, World Institute for Development Economic Research (UNU-WIDER).
- Neryvia Pillay Bell, 2021. "Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule," Working Papers 851, Economic Research Southern Africa.
- Neryvia Pillay, 2021. "Taxpayer responsiveness to taxation Evidence from bunching at kink points of the South African income tax schedule," Working Papers 11002, South African Reserve Bank.
- K. V. Ramaswamy, 2021. "Do Size-dependent Tax Incentives Discourage Plant Size Expansion? Evidence from Panel Data in Indian Manufacturing," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 15(4), pages 395-417, November.
- Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017.
"How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers,"
Working Papers
85, VATT Institute for Economic Research.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018. "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series 7277, CESifo.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016. "How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers," WIDER Working Paper Series wp-2016-36, World Institute for Development Economic Research (UNU-WIDER).
- Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016.
"The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold,"
CESifo Working Paper Series
6115, CESifo.
- Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016. "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers 75, VATT Institute for Economic Research.
- David Staubli, 2018. "The Elasticity of Corporate Income: Panel Data Evidence from Switzerland," Cahiers de Recherches Economiques du Département d'économie 18.01, Université de Lausanne, Faculté des HEC, Département d’économie.
- Amina Ebrahim & Rebone Gcabo & Lilian Khumalo & Jukka Pirttilä, 2019. "Tax research in South Africa," WIDER Working Paper Series wp-2019-9, World Institute for Development Economic Research (UNU-WIDER).
- Pablo Gutierrez Cubillos, 2022. "Dividend tax credits and the elasticity of taxable income: evidence from small businesses," Working Papers 630, ECINEQ, Society for the Study of Economic Inequality.
- Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016.
"The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold,"
CESifo Working Paper Series
6115, CESifo.
- Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016. "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers 75, VATT Institute for Economic Research.
Cited by:
- Ben Lockwood, 2020.
"Malas notches,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 779-804, August.
- Lockwood, Ben, 2019. "Malas Notches," The Warwick Economics Research Paper Series (TWERPS) 1206, University of Warwick, Department of Economics.
- HOSONO Kaoru & HOTEI Masaki & MIYAKAWA Daisuke, 2019. "Size-dependent VAT, Compliance Costs, and Firm Growth," Discussion papers 19041, Research Institute of Economy, Trade and Industry (RIETI).
- Nascimento, Marcos & Mattos, Enlinson, 2023. "Do lower taxes reduce the size of the firms? Evidence from micro-entrepreneurs in Brazil," Economics Letters, Elsevier, vol. 226(C).
- Lu, Yi & Shi, Julie & Yang, Wanyu, 2019. "Expenditure response to health insurance policies: Evidence from kinks in rural China," Journal of Public Economics, Elsevier, vol. 178(C).
- Ms. Li Liu & Mr. Ben Lockwood & Miguel Almunia & Eddy H.F. Tam, 2019.
"VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence,"
IMF Working Papers
2019/205, International Monetary Fund.
- Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021. "VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence," The Review of Economics and Statistics, MIT Press, vol. 103(1), pages 151-164, March.
- Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers 13983, C.E.P.R. Discussion Papers.
- Almunia, Miguel & Harju, Jarkko & Kotakorpi, Kaisa & Tukiainen, Janne & Verho, Jouko, 2018.
"Expanding access to administrative data: the case of tax authorities in Finland and the UK,"
LSE Research Online Documents on Economics
90617, London School of Economics and Political Science, LSE Library.
- Miguel Almunia & Jarkko Harju & Kaisa Kotakorpi & Janne Tukiainen & Jouko Verho, 2019. "Expanding access to administrative data: the case of tax authorities in Finland and the UK," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 661-676, June.
- Cai, Xiqian & Jiang, Wei & Song, Hong & Xie, Huihua, 2022. "Pay for performance schemes and manufacturing worker productivity: Evidence from a kinked design in China," Journal of Development Economics, Elsevier, vol. 156(C).
- Drahomir Klimsa & Robert Ullmann, 2023. "Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1002-1035, August.
- Tazhitdinova, Alisa, 2015. "Reducing Evasion Through Self-Reporting: Theory and Evidence from Charitable Contributions," MPRA Paper 81612, University Library of Munich, Germany, revised 2017.
- Matikka, Tuomas & Paukkeri, Tuuli, 2016.
"Does information increase the take-up of social benefits? Evidence from a new benefit program,"
Working Papers
83, VATT Institute for Economic Research.
Cited by:
- Hagen, Johannes & Malisa, Amedeus, 2022. "Financial fraud and individual investment behavior," Journal of Economic Behavior & Organization, Elsevier, vol. 203(C), pages 593-626.
- Tomer Blumkin & Tuomas Kosonen & Kaisa Kotakorpi, 2018. "Complexity and benefit take-up: Empirical evidence from the Finnish homecare allowance," Discussion Papers 123, Aboa Centre for Economics.
- Nyman, Pär & Aggeborn, Linuz & Ahlskog, Rafael, 2022. "Filling in the blanks. How does information about the Swedish EITC affect labour supply?," Working Paper Series 2022:9, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Céline Marc & Mickaël Portela & Cyrine Hannafi & Rémi Le Gall & Antoine Rode & Stéphanie Laguérodie, 2022.
"Non-take-up of minimum social benefits: quantification in Europe,"
Working Papers
hal-04082347, HAL.
- Céline Marc & Mickaël Portela & Cyrine Hannafi & Rémi Le Gall & Antoine Rode & Stéphanie Laguérodie, 2022. "Non-take-up of minimum social benefits: quantification in Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-04082347, HAL.
- Céline Marc & Mickaël Portela & Cyrine Hannafi & Rémi Le Gall & Antoine Rode & Stéphanie Laguérodie, 2022.
"Quantifier le non-recours aux minima sociaux en Europe : un phénomène d’ampleur qui peine à susciter le débat,"
Working Papers
hal-03618424, HAL.
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- Ahomäki, Iiro & Pitkänen, Visa & Soppi, Aarni & Saastamoinen, Leena, 2020. "Impact of a physician-targeted letter on opioid prescribing," Journal of Health Economics, Elsevier, vol. 72(C).
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"The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland,"
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69, VATT Institute for Economic Research.
- Tuomas Matikka, 2018. "Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(3), pages 943-973, July.
Cited by:
- Laun, Lisa, 2019. "In-work benefits across Europe," Working Paper Series 2019:16, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Mangyo, Eiji & Haapanen, Mika & Böckerman, Petri, 2024. "Born under the Bad Sign: Intergenerational Effects of the Finnish Great Depression of the Early 1990s," IZA Discussion Papers 16750, Institute of Labor Economics (IZA).
- Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2018.
"Multiple Misbehaving: Loss Averse and Inattentive to Monetary Incentives,"
Working Paper Series
2018:8, Uppsala University, Department of Economics.
- Engström, Per & Nordblom, Katarina & Stefansson, Arnaldur, 2018. "Multiple Misbehaving:Loss Averse and Inattentive to Monetary Incentives," Working Papers in Economics 729, University of Gothenburg, Department of Economics.
- Ali-Yrkkö, Jyrki & Koski, Heli & Kässi, Otto & Pajarinen, Mika & Valkonen, Tarmo & Hokkanen, Marja & Hyvönen, Noora & Koivusalo, Elina & Laaksonen, Jarno & Laitinen, Juha & Nyström, Enni, 2020. "The Size of the Digital Economy in Finland and Its Impact on Taxation," ETLA Reports 106, The Research Institute of the Finnish Economy.
- Michael Sicsic, 2021.
"Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?,"
Working Papers
hal-03151089, HAL.
- Michaël Sicsic, 2022. "Does labour income react more to income tax or means‐tested benefits reforms?," Fiscal Studies, John Wiley & Sons, vol. 43(3), pages 291-319, September.
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- Michaël Sicsic, 2020. "Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?," TEPP Working Paper 2020-03, TEPP.
- Kristoffer Berg & Thor O. Thoresen, 2016.
"Problematic response margins in the estimation of the elasticity of taxable income,"
Discussion Papers
851, Statistics Norway, Research Department.
- Kristoffer Berg & Thor O. Thoresen, 2020. "Problematic response margins in the estimation of the elasticity of taxable income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 721-752, June.
- Miao, Dingquan & Selin, Håkan & Söderström, Martin, 2022. "Earnings responses to even higher taxes," Working Paper Series 2022:12, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Joerg Paetzold, 2019. "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 167-197, February.
- Boris Cournède & Jean-Marc Fournier & Peter Hoeller, 2018. "Public finance structure and inclusive growth," OECD Economic Policy Papers 25, OECD Publishing.
- Almunia, Miguel & Harju, Jarkko & Kotakorpi, Kaisa & Tukiainen, Janne & Verho, Jouko, 2018.
"Expanding access to administrative data: the case of tax authorities in Finland and the UK,"
LSE Research Online Documents on Economics
90617, London School of Economics and Political Science, LSE Library.
- Miguel Almunia & Jarkko Harju & Kaisa Kotakorpi & Janne Tukiainen & Jouko Verho, 2019. "Expanding access to administrative data: the case of tax authorities in Finland and the UK," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 661-676, June.
- Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2022. "Loss aversion and indifference to tax rates: Evidence from tax filing data," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 287-311.
- Spencer Bastani, 2023. "The Marginal Cost of Public Funds: A Brief Guide," CESifo Working Paper Series 10322, CESifo.
- Frank M. Fossen & Viktor Steiner, 2018. "The Tax†rate Elasticity of Local Business Profits," German Economic Review, Verein für Socialpolitik, vol. 19(2), pages 162-189, May.
- Bohne, Albrecht & Nimczik, Jan Sebastian, 2018. "Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador," IZA Discussion Papers 11536, Institute of Labor Economics (IZA).
- Jarkko Harju & Tuomas Matikka, 2014.
"Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform,"
CESifo Working Paper Series
5090, CESifo.
Cited by:
- Pablo Gutierrez Cubillos, 2022. "Dividend tax credits and the elasticity of taxable income: evidence from small businesses," Working Papers 630, ECINEQ, Society for the Study of Economic Inequality.
- Jarkko Harju & Tuomas Matikka, 2014.
"The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?,"
CESifo Working Paper Series
4905, CESifo.
- Jarkko Harju & Tuomas Matikka, 2016. "The elasticity of taxable income and income-shifting: what is “real” and what is not?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 640-669, August.
- Harju, Jarkko & Matikka, Tuomas, 2014. "The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?," Working Papers 56, VATT Institute for Economic Research.
Cited by:
- Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Matias Giaccobasso & Martín Leites, 2019.
"Tax bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay,"
Documentos de Trabajo (working papers)
19-05, Instituto de EconomÃa - IECON.
- Bergolo, Marcelo & Burdin, Gabriel & De Rosa, Mauricio & Giaccobasso, Matias & Leites, Martin, 2019. "Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay," IZA Discussion Papers 12286, Institute of Labor Economics (IZA).
- Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017.
"Tax Bunching by Owners of Small Corporations,"
De Economist, Springer, vol. 165(4), pages 411-438, December.
- Leon Bettendorf & Arjan Lejour & Maarten van 't Riet, 2016. "Tax bunching by owners of small corporations," CPB Discussion Paper 326, CPB Netherlands Bureau for Economic Policy Analysis.
- Bettendorf, Leon & Lejour, Arjan & van 't Riet, Maarten, 2017. "Tax bunching by owners of small corporations," Other publications TiSEM 58e79329-7324-4083-991b-d, Tilburg University, School of Economics and Management.
- Tuomas Matikka, 2018.
"Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(3), pages 943-973, July.
- Matikka, Tuomas, 2015. "The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland," Working Papers 69, VATT Institute for Economic Research.
- Lehmann, Etienne & Lefebvre, Marie-Noëlle & Sicsic, Michaël, 2022.
"Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!,"
CEPR Discussion Papers
17540, C.E.P.R. Discussion Papers.
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- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter," Working Papers hal-04104198, HAL.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Incomes: Cross-base Responses Matter!," Post-Print hal-04183935, HAL.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," CESifo Working Paper Series 9879, CESifo.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michael Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891565, HAL.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," TEPP Working Paper 2023-05, TEPP.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891550, HAL.
- Dekker, Vincent & Strohmaier, Kristina & Bosch, Nicole, 2016. "A data-driven procedure to determine the bunching window: An application to the Netherlands," Hohenheim Discussion Papers in Business, Economics and Social Sciences 05-2016, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
- Hakan Selin & Laurent Simula, 2017.
"Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins,"
Post-Print
hal-02118868, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Working Papers hal-01505648, HAL.
- Selin, H. & Simula, L., 2017. "Income creation and/or income shifting? The intensive vs the extensive shifting margins," Working Papers 2017-03, Grenoble Applied Economics Laboratory (GAEL).
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661930, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661934, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661924, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01666994, HAL.
- Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023.
"Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France,"
POID Working Papers
050, Centre for Economic Performance, LSE.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," NBER Working Papers 24049, National Bureau of Economic Research, Inc.
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2018.
"Tax refunds and income manipulation: evidence from the EITC,"
Munich Reprints in Economics
62847, University of Munich, Department of Economics.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax refunds and income manipulation: evidence from the EITC," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1490-1518, December.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax refunds and income manipulation evidence from the EITC," ZEW Discussion Papers 17-060, ZEW - Leibniz Centre for European Economic Research.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax Refunds and Income Manipulation Evidence from the EITC," IZA Discussion Papers 11033, Institute of Labor Economics (IZA).
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax Refunds and Income Manipulation Evidence from the EITC," Working Papers 201811, Geary Institute, University College Dublin.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax Refunds and Income Manipulation - Evidence from the EITC," Working Papers 201809, School of Economics, University College Dublin.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014.
"Do Dividend Taxes Affect Corporate Investment?,"
CESifo Working Paper Series
4931, CESifo.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.
- Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017. "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
- Helen Miller & Thomas Pope & Kate Smith, 2021.
"Intertemporal income shifting and the taxation of business owner-managers,"
IFS Working Papers
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- Helen Miller & Thomas Pope & Kate Smith, 2024. "Intertemporal Income Shifting and the Taxation of Business Owner-Managers," The Review of Economics and Statistics, MIT Press, vol. 106(1), pages 184-201, January.
- Miller, Helen & Pope, Thomas & Smith, Kate, 2024. "Intertemporal income shifting and the taxation of business owner-managers," LSE Research Online Documents on Economics 121654, London School of Economics and Political Science, LSE Library.
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022.
"The effects of corporate taxes on small firms,"
Journal of Public Economics, Elsevier, vol. 212(C).
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2020. "The Effects of Corporate Taxes on Small Firms," Working Papers 129, VATT Institute for Economic Research.
- Jarkko Harju & Aliisa Koivisto & Tuomas Matikka, 2022. "The Effects of Corporate Taxes on Small Firms," Working Papers 2234, Tampere University, Faculty of Management and Business, Economics.
- Michael Sicsic, 2021.
"Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?,"
Working Papers
hal-03151089, HAL.
- Michaël Sicsic, 2022. "Does labour income react more to income tax or means‐tested benefits reforms?," Fiscal Studies, John Wiley & Sons, vol. 43(3), pages 291-319, September.
- Michaël Sicsic, 2022. "Does labour income react more to income tax or means-tested benefits reforms?," Post-Print hal-04103614, HAL.
- Michaël Sicsic, 2020. "Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?," TEPP Working Paper 2020-03, TEPP.
- Rubolino, Enrico & Waldenström, Daniel, 2017.
"Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900–2014,"
IZA Discussion Papers
10667, Institute of Labor Economics (IZA).
- Rubolino, Enrico & Waldenström, Daniel, 2017. "Trends and Gradients in Top Tax Elasticities: Cross-country Evidence, 1900–2014," Working Paper Series 1160, Research Institute of Industrial Economics.
- Enrico Rubolino & Daniel Waldenström, 2019. "Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 457-485, June.
- Waldenstrom, Daniel & Rubolino, Enrico, 2017. "Trends and gradients in top tax elasticities: Cross-country evidence, 1900-2014," CEPR Discussion Papers 11935, C.E.P.R. Discussion Papers.
- Kristoffer Berg & Thor O. Thoresen, 2016.
"Problematic response margins in the estimation of the elasticity of taxable income,"
Discussion Papers
851, Statistics Norway, Research Department.
- Kristoffer Berg & Thor O. Thoresen, 2020. "Problematic response margins in the estimation of the elasticity of taxable income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 721-752, June.
- Wojciech Kopczuk & Eric Zwick, 2020.
"Business Incomes at the Top,"
Working Papers
2020-118, Becker Friedman Institute for Research In Economics.
- Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Journal of Economic Perspectives, American Economic Association, vol. 34(4), pages 27-51, Fall.
- Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," NBER Working Papers 27752, National Bureau of Economic Research, Inc.
- Aspen Gorry & Glenn Hubbard & Aparna Mathur, 2021.
"The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting,"
National Tax Journal, University of Chicago Press, vol. 74(1), pages 45-73.
- Aspen Gorry & R. Glenn Hubbard & Aparna Mathur, 2018. "The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting," NBER Working Papers 24531, National Bureau of Economic Research, Inc.
- Hargaden, Enda Patrick, 2020. "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 653-690.
- Carlos Díaz-Caro & Jorge Onrubia, 2019. "How Did the ‘Dualization’ of the Spanish Income Tax Affect Horizontal Equity? Assessing its Impact Using Copula Functions," Hacienda Pública Española / Review of Public Economics, IEF, vol. 231(4), pages 81-124, December.
- Nicole Bosch & Henk-Wim de Boer, 2017. "The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels," CPB Discussion Paper 354, CPB Netherlands Bureau for Economic Policy Analysis.
- Joerg Paetzold, 2019. "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 167-197, February.
- Vitalijs Jascisens & Anna Zasova, 2021. "Million Dollar Baby: Should Parental Benefits Depend on Wages When the Payroll Tax Evasion is Present?," SSE Riga/BICEPS Research Papers 9, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga).
- Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
- Hans Schytte Sigaard, 2022. "Labor Supply Responsiveness to Tax Reforms," Economics Working Papers 2022-04, Department of Economics and Business Economics, Aarhus University.
- Almunia, Miguel & Harju, Jarkko & Kotakorpi, Kaisa & Tukiainen, Janne & Verho, Jouko, 2018.
"Expanding access to administrative data: the case of tax authorities in Finland and the UK,"
LSE Research Online Documents on Economics
90617, London School of Economics and Political Science, LSE Library.
- Miguel Almunia & Jarkko Harju & Kaisa Kotakorpi & Janne Tukiainen & Jouko Verho, 2019. "Expanding access to administrative data: the case of tax authorities in Finland and the UK," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 661-676, June.
- He, Daixin & Peng, Langchuan & Wang, Xiaxin, 2021. "Understanding the elasticity of taxable income: A tale of two approaches," Journal of Public Economics, Elsevier, vol. 197(C).
- Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016.
"The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold,"
CESifo Working Paper Series
6115, CESifo.
- Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016. "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers 75, VATT Institute for Economic Research.
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"The Ability Gradient in Bunching,"
CEPR Discussion Papers
14599, C.E.P.R. Discussion Papers.
- Bastani, Spencer & Waldenström, Daniel, 2020. "The Ability Gradient in Bunching," IZA Discussion Papers 13141, Institute of Labor Economics (IZA).
- Waldenström, Daniel & Bastani, Spencer, 2020. "The Ability Gradient in Bunching," Working Paper Series 1333, Research Institute of Industrial Economics.
- Spencer Bastani & Daniel Waldenström, 2020. "The Ability Gradient in Bunching," CESifo Working Paper Series 8233, CESifo.
- Selin, Håkan & Simula, Laurent, 2017.
"Income shifting as income creation? The intensive vs. the extensive shifting margins,"
Working Paper Series
2017:10, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Håkan Selin & Laurent Simula, 2017. "Income Shifting as Income Creation? The Intensive vs. the Extensive Shifting Margins," CESifo Working Paper Series 6510, CESifo.
- Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
- Kotakorpi Kaisa & Matikka Tuomas, 2017. "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 100-107, January.
- Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2016. "A Data-Driven Procedure to Determine the Bunching Window - An Application to the Netherlands," CPB Discussion Paper 336, CPB Netherlands Bureau for Economic Policy Analysis.
- Frank M. Fossen & Viktor Steiner, 2018. "The Tax†rate Elasticity of Local Business Profits," German Economic Review, Verein für Socialpolitik, vol. 19(2), pages 162-189, May.
- Sigaard, Hans Schytte, 2023. "Estimating labor supply responses to Danish tax reforms," Journal of Public Economics, Elsevier, vol. 224(C).
- Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2020. "A data-driven procedure to determine the bunching window: an application to the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 951-979, August.
- Matikka, Tuomas, 2014.
"Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland,"
Working Papers
55, VATT Institute for Economic Research.
Cited by:
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014.
"Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities,"
ZEW Discussion Papers
14-078, ZEW - Leibniz Centre for European Economic Research.
- Siegloch, Sebastian & Doerrenberg, Philipp & Peichl, Andreas, 2015. "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113076, Verein für Socialpolitik / German Economic Association.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014. "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," IZA Discussion Papers 8554, Institute of Labor Economics (IZA).
- Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2017.
"The Elasticity of Taxable Income in the Presence of Deduction Possibilities,"
NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES),
National Bureau of Economic Research, Inc.
- Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2015. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," CESifo Working Paper Series 5369, CESifo.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2017. "The elasticity of taxable income in the presence of deduction possibilities," Journal of Public Economics, Elsevier, vol. 151(C), pages 41-55.
- J. Malte Zoubek, 2018. "Spatial Productivity Differences and the Optimal Tax Treatment of Commuting Expenses," Volkswirtschaftliche Diskussionsbeiträge 187-18, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
- Yu kun Wang & Li Zhang, 2021. "Underground economy and GDP growth: Evidence from China’s tax reforms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(1), pages 87-107.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014.
"Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities,"
ZEW Discussion Papers
14-078, ZEW - Leibniz Centre for European Economic Research.
- Jarkko Harju & Tuomas Matikka, 2013.
"The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?,"
Working Papers
1313, Oxford University Centre for Business Taxation.
Cited by:
- Tuomas Matikka, 2018.
"Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(3), pages 943-973, July.
- Matikka, Tuomas, 2015. "The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland," Working Papers 69, VATT Institute for Economic Research.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014.
"Do Dividend Taxes Affect Corporate Investment?,"
CESifo Working Paper Series
4931, CESifo.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017. "Do Dividend Taxes Affect Corporate Investment?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.
- Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017. "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014.
"Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities,"
ZEW Discussion Papers
14-078, ZEW - Leibniz Centre for European Economic Research.
- Siegloch, Sebastian & Doerrenberg, Philipp & Peichl, Andreas, 2015. "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113076, Verein für Socialpolitik / German Economic Association.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014. "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," IZA Discussion Papers 8554, Institute of Labor Economics (IZA).
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022.
"The effects of corporate taxes on small firms,"
Journal of Public Economics, Elsevier, vol. 212(C).
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2020. "The Effects of Corporate Taxes on Small Firms," Working Papers 129, VATT Institute for Economic Research.
- Jarkko Harju & Aliisa Koivisto & Tuomas Matikka, 2022. "The Effects of Corporate Taxes on Small Firms," Working Papers 2234, Tampere University, Faculty of Management and Business, Economics.
- Aspen Gorry & Glenn Hubbard & Aparna Mathur, 2021.
"The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting,"
National Tax Journal, University of Chicago Press, vol. 74(1), pages 45-73.
- Aspen Gorry & R. Glenn Hubbard & Aparna Mathur, 2018. "The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting," NBER Working Papers 24531, National Bureau of Economic Research, Inc.
- Matikka, Tuomas, 2014. "Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland," Working Papers 55, VATT Institute for Economic Research.
- Joerg Paetzold, 2019. "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 167-197, February.
- Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2017.
"The Elasticity of Taxable Income in the Presence of Deduction Possibilities,"
NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES),
National Bureau of Economic Research, Inc.
- Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2015. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," CESifo Working Paper Series 5369, CESifo.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2017. "The elasticity of taxable income in the presence of deduction possibilities," Journal of Public Economics, Elsevier, vol. 151(C), pages 41-55.
- Tuomas Matikka, 2018.
"Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(3), pages 943-973, July.
- Harju, Jarkko & Matikka, Tuomas, 2013.
"Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform,"
Working Papers
43, VATT Institute for Economic Research.
Cited by:
- Habib, A. & Ranasinghe, D. & Huang, H.J., 2018. "A literature survey of financial reporting in private firms," Research in Accounting Regulation, Elsevier, vol. 30(1), pages 31-37.
- Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.
Articles
- Tuomas Matikka & Tuuli Paukkeri, 2022.
"Does sending letters increase the take-up of social benefits? Evidence from a new benefit program,"
Empirical Economics, Springer, vol. 63(6), pages 3253-3287, December.
Cited by:
- Jakub Grossmann & Filip Pertold & Michal Šoltés, 2023.
"Parental Allowance Increase and Labor Supply: Evidence from a Czech Reform,"
CESifo Working Paper Series
10367, CESifo.
- Jakub Grossmann & Filip Pertold & Michal Soltes, 2023. "Parental Allowance Increase and Labour Supply: Evidence from a Czech Reform," CERGE-EI Working Papers wp742, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
- Rosenqvist, Olof & Selin, Håkan, 2023. "Explaining benefit take-up behavior – the role of incentives and habits," Working Paper Series 2023:24, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Jakub Grossmann & Filip Pertold & Michal Šoltés, 2023.
"Parental Allowance Increase and Labor Supply: Evidence from a Czech Reform,"
CESifo Working Paper Series
10367, CESifo.
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022.
"The effects of corporate taxes on small firms,"
Journal of Public Economics, Elsevier, vol. 212(C).
See citations under working paper version above.
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2020. "The Effects of Corporate Taxes on Small Firms," Working Papers 129, VATT Institute for Economic Research.
- Jarkko Harju & Aliisa Koivisto & Tuomas Matikka, 2022. "The Effects of Corporate Taxes on Small Firms," Working Papers 2234, Tampere University, Faculty of Management and Business, Economics.
- Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2020.
"Does Mandating Social Insurance Affect Entrepreneurial Activity?,"
American Economic Review: Insights, American Economic Association, vol. 2(2), pages 255-268, June.
See citations under working paper version above.
- Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2019. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," NBER Working Papers 25651, National Bureau of Economic Research, Inc.
- Benzarti, Youssef & Harju, Jarkko & Matikka, Tuomas, 2019. "Does Mandating Social Insurance Affect Entrepreneurial Activity?," Working Papers 119, VATT Institute for Economic Research.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019.
"How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
See citations under working paper version above.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018. "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series 7277, CESifo.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016. "How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers," WIDER Working Paper Series wp-2016-36, World Institute for Development Economic Research (UNU-WIDER).
- Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers 85, VATT Institute for Economic Research.
- Harju, Jarkko & Matikka, Tuomas & Rauhanen, Timo, 2019.
"Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?,"
Journal of Public Economics, Elsevier, vol. 173(C), pages 139-164.
Cited by:
- Zareh Asatryan & David Gomtsyan, 2020.
"The Incidence of VAT Evasion,"
CESifo Working Paper Series
8666, CESifo.
- Asatryan, Zareh & Gomtsyan, David, 2020. "The incidence of VAT evasion," ZEW Discussion Papers 20-027, ZEW - Leibniz Centre for European Economic Research.
- Bart Cockx & Sam Desiere, 2023.
"Labour Costs and the Decision to Hire the First Employee,"
CESifo Working Paper Series
10425, CESifo.
- Cockx, Bart & Desiere, Sam, 2023. "Labour Costs and the Decision to Hire the First Employee," IZA Discussion Papers 16122, Institute of Labor Economics (IZA).
- Bart Cockx & Sam Desiere, 2023. "Labour costs and the decision to hire the first employee," LIDAM Discussion Papers IRES 2023011, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Cockx, B. & Desiere, Sam, 2023. "Labour costs and the decision to hire the first employee," ROA Research Memorandum 001, Maastricht University, Research Centre for Education and the Labour Market (ROA).
- Cockx, B. & Desiere, Sam, 2023. "Labour costs and the decision to hire the first employee," Research Memorandum 007, Maastricht University, Graduate School of Business and Economics (GSBE).
- Bart Cockx & Sam Desiere, 2023. "Labour costs and the decision to hire the first employee," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 23/1071, Ghent University, Faculty of Economics and Business Administration.
- Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023.
"Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France,"
POID Working Papers
050, Centre for Economic Performance, LSE.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," NBER Working Papers 24049, National Bureau of Economic Research, Inc.
- Schoefer, Benjamin & Harju, Jarkko & Jäger, Simon, 2021.
"Voice at Work,"
CEPR Discussion Papers
15874, C.E.P.R. Discussion Papers.
- Harju, Jarkko & Jäger, Simon & Schoefer, Benjamin, 2021. "Voice at Work," IZA Discussion Papers 14163, Institute of Labor Economics (IZA).
- Jarkko Harju & Simon Jäger & Benjamin Schoefer, 2021. "Voice at Work," CESifo Working Paper Series 8936, CESifo.
- Jarkko Harju & Simon Jäger & Benjamin Schoefer, 2021. "Voice at Work," NBER Working Papers 28522, National Bureau of Economic Research, Inc.
- Liu, Li & Lockwood, Ben & Tam. Eddy, 2022.
"Small Firm Growth and the VAT Threshold : Evidence for the UK,"
The Warwick Economics Research Paper Series (TWERPS)
1418, University of Warwick, Department of Economics.
- Ms. Li Liu & Mr. Ben Lockwood & Eddy H.F. Tam, 2024. "Small Firm Growth and the VAT Threshold Evidence for the UK," IMF Working Papers 2024/033, International Monetary Fund.
- Liu, Li & Lockwood, Ben & Tam. Eddy, 2022. "Small Firm Growth and the VAT Threshold : Evidence for the UK," CAGE Online Working Paper Series 631, Competitive Advantage in the Global Economy (CAGE).
- Goupille-Lebret, Jonathan & Garbinti, Bertrand & Munoz, Mathilde & Stantcheva, Stefanie & Zucman, Gabriel, 2023.
"Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax,"
CEPR Discussion Papers
18206, C.E.P.R. Discussion Papers.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Muñoz & Stefanie Stantcheva & Gabriel Zucman, 2023. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," NBER Working Papers 31333, National Bureau of Economic Research, Inc.
- Andreas Gerster & Stefan Lamp, 2023.
"Energy Tax Exemptions and Industrial Production,"
CRC TR 224 Discussion Paper Series
crctr224_2023_388, University of Bonn and University of Mannheim, Germany.
- Andreas Gerster & Stefan Lamp, 2023. "Energy Tax Exemptions and Industrial Production," CESifo Working Paper Series 10232, CESifo.
- Giulia Mascagni & Roel Dom & Fabrizio Santoro & Denis Mukama, 2023. "The VAT in practice: equity, enforcement, and complexity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 525-563, April.
- K. V. Ramaswamy, 2021. "Do Size-dependent Tax Incentives Discourage Plant Size Expansion? Evidence from Panel Data in Indian Manufacturing," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 15(4), pages 395-417, November.
- Ms. Li Liu & Mr. Ben Lockwood & Miguel Almunia & Eddy H.F. Tam, 2019.
"VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence,"
IMF Working Papers
2019/205, International Monetary Fund.
- Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021. "VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence," The Review of Economics and Statistics, MIT Press, vol. 103(1), pages 151-164, March.
- Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers 13983, C.E.P.R. Discussion Papers.
- Francesco Alosa, 2023. "Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy," Working Papers wp1186, Dipartimento Scienze Economiche, Universita' di Bologna.
- Žiga Kotnik & Maja Klun & Renata Slabe-Erker, 2020. "Identification of the Factors That Affect the Environmental Administrative Burden for Businesses," Sustainability, MDPI, vol. 12(16), pages 1-15, August.
- Pierre Cahuc & Pauline Carry & Franck Malherbet & Pedro S. Martins, 2023. "Spillover effects of employment protection," Nova SBE Working Paper Series wp655, Universidade Nova de Lisboa, Nova School of Business and Economics.
- Zhao, Zhiqi, 2022. "The optimal sales threshold separating taxpayers by size in China," Economic Modelling, Elsevier, vol. 117(C).
- Glenn P. Jenkins & Siamand Hesami & Osaid Alshamleh & Anastasiya Yarygina & Carola Pessino, 2023. "A Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile," Development Discussion Papers 2023-10, JDI Executive Programs.
- Youssef Benzarti, 2021.
"Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs,"
Tax Policy and the Economy, University of Chicago Press, vol. 35(1), pages 55-85.
- Youssef Benzarti, 2020. "Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs," NBER Working Papers 27946, National Bureau of Economic Research, Inc.
- Youssef Benzarti, 2020. "Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs," NBER Chapters, in: Tax Policy and the Economy, Volume 35, pages 55-85, National Bureau of Economic Research, Inc.
- Athiphat Muthitacharoen & Wonma Wanichthaworn & Trongwut Burong, 2021. "VAT threshold and small business behavior: evidence from Thai tax returns," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1242-1275, October.
- Joel Slemrod & Tejaswi Velayudhan, 2022. "The VAT at 100: A Retrospective Survey and Agenda for Future Research," Public Finance Review, , vol. 50(1), pages 4-32, January.
- Wenyan Sun & Kedong Yin & Zhe Liu, 2021. "Tax Incentives, R&D Manipulation, and Corporate Innovation Performance: Evidence from Listed Companies in China," Sustainability, MDPI, vol. 13(21), pages 1-16, October.
- Alina HAGIU & Marinela BARBULESCU, 2019. "The Business Environment In Romania Compared To Europe And Central Asia," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 18(2), pages 26-35.
- Zareh Asatryan & David Gomtsyan, 2020.
"The Incidence of VAT Evasion,"
CESifo Working Paper Series
8666, CESifo.
- Tuomas Matikka, 2018.
"Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(3), pages 943-973, July.
See citations under working paper version above.
- Matikka, Tuomas, 2015. "The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland," Working Papers 69, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Matikka, 2016.
"The elasticity of taxable income and income-shifting: what is “real” and what is not?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 640-669, August.
See citations under working paper version above.
- Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.
- Harju, Jarkko & Matikka, Tuomas, 2014. "The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?," Working Papers 56, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Matikka, 2016.
"Business owners and income-shifting: evidence from Finland,"
Small Business Economics, Springer, vol. 46(1), pages 115-136, January.
Cited by:
- Harju, Jarkko & Matikka, Tuomas, 2014.
"The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?,"
Working Papers
56, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Matikka, 2016. "The elasticity of taxable income and income-shifting: what is “real” and what is not?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 640-669, August.
- Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.
- Zinovyeva, Natalia & Tverdostup, Maryna, 2018.
"Gender Identity, Co-Working Spouses and Relative Income within Households,"
IZA Discussion Papers
11757, Institute of Labor Economics (IZA).
- Natalia Zinovyeva & Maryna Tverdostup, 2021. "Gender Identity, Coworking Spouses, and Relative Income within Households," American Economic Journal: Applied Economics, American Economic Association, vol. 13(4), pages 258-284, October.
- Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
- Christophe André & Hyunjeong Hwang, 2018. "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers 1468, OECD Publishing.
- Harju, Jarkko & Matikka, Tuomas, 2014.
"The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?,"
Working Papers
56, VATT Institute for Economic Research.
More information
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NEP Fields
NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 17 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.- NEP-PBE: Public Economics (13) 2013-03-23 2014-01-10 2014-03-01 2015-01-09 2016-02-23 2016-08-28 2018-03-26 2018-12-03 2019-03-25 2020-03-16 2020-06-08 2020-11-16 2022-01-24. Author is listed
- NEP-ENT: Entrepreneurship (8) 2016-08-28 2018-03-26 2018-12-03 2019-03-25 2019-07-08 2020-03-16 2022-01-24 2024-01-15. Author is listed
- NEP-PUB: Public Finance (8) 2013-03-23 2014-01-10 2014-03-01 2015-01-09 2016-02-23 2016-08-28 2020-03-16 2022-01-24. Author is listed
- NEP-ACC: Accounting and Auditing (7) 2013-03-23 2014-01-10 2016-08-28 2018-03-26 2018-12-03 2020-03-16 2022-01-24. Author is listed
- NEP-IUE: Informal and Underground Economics (5) 2013-03-23 2014-01-10 2015-01-09 2016-08-28 2018-03-26. Author is listed
- NEP-SBM: Small Business Management (5) 2016-08-28 2018-12-03 2020-03-16 2022-01-24 2024-01-15. Author is listed
- NEP-LMA: Labor Markets - Supply, Demand, and Wages (4) 2020-06-08 2023-07-10 2023-11-27 2024-01-15
- NEP-EUR: Microeconomic European Issues (3) 2023-07-10 2023-11-27 2024-01-15
- NEP-IAS: Insurance Economics (2) 2019-03-25 2019-07-08
- NEP-BEC: Business Economics (1) 2024-01-15
- NEP-CFN: Corporate Finance (1) 2022-01-24
- NEP-CWA: Central and Western Asia (1) 2022-01-24
- NEP-HEA: Health Economics (1) 2019-03-25
- NEP-IND: Industrial Organization (1) 2024-01-15
- NEP-MFD: Microfinance (1) 2023-07-10
- NEP-URE: Urban and Real Estate Economics (1) 2016-02-23
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