IDEAS home Printed from https://ideas.repec.org/d/g/tukkkfi.html

Publications

by alumni of

Turun Yliopisto → Turun Kauppakorkeakoulu

University of Turku → Turku School of Economics

These are publications listed in RePEc written by alumni of the above institution who are registered with the RePEc Author Service and listed in the RePEc Genealogy. List of alumni. For a list of publications by current members of the department, see here. Register yourself.

This page is updated in the first days of each month.

| Working papers | Journal articles |

Working papers

2026

  1. Stefano Lombardi & Nurfatima Jandarova & Kristina Zguro & Jarkko Harju & Aldo Rustichini & Andrea Ganna, 2026, "Effects of Genetic Propensity for Education on Labor Market and Health Trajectories across the Working Life," Papers, arXiv.org, number 2604.24336, Apr.
  2. Jarkko Harju & Ida Kankaanranta & Kaisa Kotakorpi, 2026, "Taxi Market Deregulation: Effects on Market Outcomes, Tax Evasion and Crime," CESifo Working Paper Series, CESifo, number 12819.
  3. Sami Jysmä & Youssef Benzarti & Jarkko Harju, 2026, "Policy Thresholds as Growth Barriers: Theory and Evidence from a Payroll Tax Notch," CESifo Working Paper Series, CESifo, number 12821.
  4. Benzarti, Youssef & Harju, Jarkko & Matikka, Tuomas & Mattinen, Ella & Tazhitdinova, Alisa, 2026, "Moral Hazard and Adverse Selection in the Social Insurance Market for Entrepreneurs," Working Papers, VATT Institute for Economic Research, number 185.
  5. Kotamäki, Mauri, 2026, "Not All Outcomes Are Equal: Financial Constraints and Firm-Level Adjustments," MPRA Paper, University Library of Munich, Germany, number 128615, Apr.
  6. Kuusi, Tero & Kotamäki, Mauri & Kirkko-Jaakkola, Mikael, 2026, "At the Limits of Taxation: Perspectives on High Marginal Tax Rates in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 175, Mar.
  7. Vaalavuo, Maria & Kanninen, Ohto & Karhunen, Hannu & Kauppinen, Timo & Nieminen, Jeremias & Pesola, Hanna, 2026, "Miten saada osaavia maahanmuuttajia Suomeen?," SocArXiv, Center for Open Science, number u5gqb_v2, Mar, DOI: 10.31235/osf.io/u5gqb_v2.

2025

  1. Harju, Jarkko & Kosonen, Tuomas & Laukkanen, Marita & Palanne, Kimmo & Suonto, Satu, 2025, "Fuel taxes, driving, and CO2 emissions: Quasi-experimental evidence," Working Papers, VATT Institute for Economic Research, number 177.
  2. Jarkko Harju & Toni Juuti & Tuomas Matikka, 2025, "Selection into Entrepreneurship, Income Mobility and Firm Performance," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 41, Oct.
  3. Kuusi, Tero & Kotamäki, Mauri & Kirkko-Jaakkola, Mikael, 2025, "Economy at a Standstill: The Problem of High Marginal Tax Rates in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 158, Feb.
  4. Mauri Kotamaki, 2025, "Financial Constraints and Firm Performance: Evidence from SMEs Using Survey Data and Propensity Score Matching," Discussion Papers, Aboa Centre for Economics, number 172, Oct.
  5. Ohto Kanninen & Hannu Karhunen & Sanni Kiviholma & Jeremias Nieminen, 2025, "Pre-analysis plan – Effects of Finland’s 2025 Decree on National Labour-Shortage Sectors," Working Papers, Työn ja talouden tutkimus LABORE, Labour Institute for Economic Research LABORE, number 355, Oct.

2024

  1. Harju, Jarkko & Kotakorpi, Kaisa & Matikka, Tuomas & Nivala, Annika, 2024, "How Do Firms Respond to Risk-based Tax Audits?," Working Papers, VATT Institute for Economic Research, number 165.
  2. Harju, Jarkko & Juuti, Toni & Matikka, Tuomas, 2024, "Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance," Working Papers, VATT Institute for Economic Research, number 168.
  3. Mauri Kotamaki & Jonne Lehtimaki, 2024, "Getting too old for this: Economic effects of ageing population in Finland," Discussion Papers, Aboa Centre for Economics, number 168, Nov.
  4. Jeremias Nieminen & Sanni Kiviholma & Ohto Kanninen & Hannu Karhunen, 2024, "Regulating Labor Immigration: The Effects of Lifting Labor Market Testing," Working Papers, Työn ja talouden tutkimus LABORE, Labour Institute for Economic Research LABORE, number 344, Jun.

2023

  1. Jouko Verho & Jarkko Harju, 2023, "Moral Hazard in Drug Purchases," CESifo Working Paper Series, CESifo, number 10480.
  2. Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2023, "Do household tax credits increase consumption? The role of demand elasticity and the extent of demand," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 8, Mar.
  3. Salla Simola & Jeremias Nieminen & Janne Tukiainen, 2023, "A century of partisanship in Finnish political speech," Discussion Papers, Aboa Centre for Economics, number 160, May.
  4. Jeremias Nieminen & Salla Simola & Janne Tukiainen, 2023, "Political representation and the evolution of group differences within parties: Evidence from 110 years of parliamentary speech," Discussion Papers, Aboa Centre for Economics, number 161, Jun.

2022

  1. Puonti, Päivi & Kauppi, Eija & Kotamäki, Mauri & Ropponen, Olli, 2022, "Welfare Traps in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 124, Feb.

2021

  1. Jarkko Harju & Simon Jäger & Benjamin Schoefer, 2021, "Voice at Work," CESifo Working Paper Series, CESifo, number 8936.
  2. Youssef Benzarti & Jarkko Harju, 2021, "Can Payroll Tax Cuts Help Firms during Recessions?," CESifo Working Paper Series, CESifo, number 8990.
  3. Benzarti, Youssef & Harju, Jarkko, 2021, "Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production," Working Papers, VATT Institute for Economic Research, number 138.
  4. Ohto Kanninen & Hannu Karhunen & Jeremias Nieminen, 2021, "Behavior and Effectiveness of Decentralized Employment Offices," Working Papers, Työn ja talouden tutkimus LABORE, Labour Institute for Economic Research LABORE, number 332, Sep.

2020

  1. Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2020, "The Effects of Corporate Taxes on Small Firms," Working Papers, VATT Institute for Economic Research, number 129.
  2. Mauri Kotamäki, 2020, "Equality Enhancing Benefit Cut - Possible, but Unlikely," Discussion Papers, Aboa Centre for Economics, number 134, Jul.

2019

  1. Benzarti, Youssef & Harju, Jarkko & Matikka, Tuomas, 2019, "Does Mandating Social Insurance Affect Entrepreneurial Activity?," Working Papers, VATT Institute for Economic Research, number 119.
  2. Harju, Jarkko & Kosonen, Tuomas & Slemrod, Joel, 2019, "Missing Miles: Evasion Responses to Car Taxes," Working Papers, VATT Institute for Economic Research, number 123.

2018

  1. 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, CESifo, number 7277.
  2. 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, London School of Economics and Political Science, LSE Library, number 90617, Nov.
  3. Mauri Kotamäki & Joonas Ollonqvist, 2018, "Financial Incentives to Work Decomposed: The Finnish Case," Discussion Papers, Aboa Centre for Economics, number 119, Oct.

2017

  1. Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2017, "Firm Responses to an Interest Barrier: Empirical Evidence," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 3.
  2. Youssef Benzarti & Dorian Carloni & Jarkko Harju & Tuomas Kosonen, 2017, "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 23849, Sep.

2016

  1. Jarkko Harju & Tuomas Matikka & Timo Rauhanen, 2016, "The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold," CESifo Working Paper Series, CESifo, number 6115.
  2. Kotamäki Mauri, 2016, "Participation Tax Rates in Finland, Earnedincome Tax Credit Investigated," Discussion Papers, Aboa Centre for Economics, number 107, Mar.

2015

  1. Jarkko Harju & Seppo Kari, 2015, "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Working Paper Series, CESifo, number 5606.
  2. Jarkko Harju & Tuomas Kosonen & Oskar Nordström Skans, 2015, "Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence," CESifo Working Paper Series, CESifo, number 5654.

2014

  1. Jarkko Harju & Tuomas Matikka, 2014, "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series, CESifo, number 4905.
  2. Jarkko Harju & Tuomas Matikka, 2014, "Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform," CESifo Working Paper Series, CESifo, number 5090.

2013

  1. 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, Oxford University Centre for Business Taxation, number 1313.
  2. Harju, Jarkko, 2013, "Essays on taxation – Evidence from tax reforms," Research Reports, VATT Institute for Economic Research, number P64.
  3. Harju, Jarkko & Matikka, Tuomas, 2013, "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers, VATT Institute for Economic Research, number 43.
  4. Kosonen, Tuomas & Harju, Jarkko, 2013, "Restaurant VAT cut: Cheaper meal and more service?," Working Papers, VATT Institute for Economic Research, number 52.

2012

  1. Jarkko Harju & Tuomas Kosonen, 2012, "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers, Oxford University Centre for Business Taxation, number 1220.
  2. Harju, Jarkko, 2012, "Voluntary pension savings and tax incentives: Evidence from Finland," Working Papers, VATT Institute for Economic Research, number 33.

2009

  1. Harju, Jarkko, 2009, "Voluntary pension savings: the effects of the Finnish tax reform on savers' behaviour," Working Papers, VATT Institute for Economic Research, number 7.

Journal articles

2026

  1. Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2026, "Do tax credits for cleaning services increase consumption?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 2, pages 445-468, April, DOI: 10.1007/s10797-025-09912-w.

2025

  1. Jarkko Harju & Simon Jäger & Benjamin Schoefer, 2025, "Voice at Work," American Economic Journal: Applied Economics, American Economic Association, volume 17, issue 3, pages 271-309, July, DOI: 10.1257/app.20220451.
  2. Jarkko Harju & Kaisa Kotakorpi & Tuomas Matikka & Annika Nivala, 2025, "Tax enforcement and firm performance: real and reporting responses to risk-based tax audits," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1734-1776, December, DOI: 10.1007/s10797-025-09895-8.
  3. Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2025, "Firm responses to an interest barrier: empirical evidence," Fiscal Studies, John Wiley & Sons, volume 46, issue 2, pages 211-237, June, DOI: 10.1111/1475-5890.12401.
  4. Jouko Verho & Jarkko Harju, 2025, "Copayments for Prescription Drugs: The Drivers of Demand Responses," Health Economics, John Wiley & Sons, Ltd., volume 34, issue 6, pages 1160-1170, June, DOI: 10.1002/hec.4955.
  5. Kotamäki, Mauri & Lehtimäki, Jonne, 2025, "Getting too old for this: Population ageing and its economic consequences in Finland," Economic Analysis and Policy, Elsevier, volume 88, issue C, pages 1720-1750, DOI: 10.1016/j.eap.2025.10.040.
  6. Kotamäki, Mauri, 2025, "Purpose matters: Impact of public loan guarantees on business growth," Economics Letters, Elsevier, volume 254, issue C, DOI: 10.1016/j.econlet.2025.112455.

2024

  1. Harju Jarkko & Lind Yvette, 2024, "Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities," Nordic Tax Journal, Paradigm, volume 2024, issue s1, pages 1-1, DOI: 10.2478/ntaxj-2024-0009.
  2. Hanna Wass & XJanne Tukiainen & Juha Ylisalo & Jeremias Nieminen & Salomo Hirvonen & Veikko Isotalo, 2024, "Partisan Politics in Finland," CESifo Economic Studies, CESifo Group, volume 70, issue 2, pages 99-124.

2023

  1. Jeremias Nieminen & Ohto Kanninen & Hannu Karhunen, 2023, "The decentralization of public employment services and local governments’ responses to incentives," Journal of Economic Geography, Oxford University Press, volume 23, issue 6, pages 1371-1395.

2022

  1. Harju, Jarkko & Kosonen, Tuomas & Laukkanen, Marita & Palanne, Kimmo, 2022, "The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data," Journal of Environmental Economics and Management, Elsevier, volume 112, issue C, DOI: 10.1016/j.jeem.2021.102607.
  2. Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022, "The effects of corporate taxes on small firms," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104704.

2021

  1. Benzarti, Youssef & Harju, Jarkko, 2021, "Can payroll tax cuts help firms during recessions?," Journal of Public Economics, Elsevier, volume 200, issue C, DOI: 10.1016/j.jpubeco.2021.104472.
  2. Youssef Benzarti & Jarkko Harju, 2021, "Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production," Journal of the European Economic Association, European Economic Association, volume 19, issue 5, pages 2737-2764.

2020

  1. Youssef Benzarti & Jarkko Harju & Tuomas Matikka, 2020, "Does Mandating Social Insurance Affect Entrepreneurial Activity?," American Economic Review: Insights, American Economic Association, volume 2, issue 2, pages 255-268, June, DOI: 10.1257/aeri.20190097.
  2. Harju, Jarkko & Kosonen, Tuomas & Slemrod, Joel, 2020, "Missing miles: Evasion responses to car taxes," Journal of Public Economics, Elsevier, volume 181, issue C, DOI: 10.1016/j.jpubeco.2019.104108.
  3. Youssef Benzarti & Dorian Carloni & Jarkko Harju & Tuomas Kosonen, 2020, "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes," Journal of Political Economy, University of Chicago Press, volume 128, issue 12, pages 4438-4474, DOI: 10.1086/710558.

2019

  1. 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, volume 173, issue C, pages 139-164, DOI: 10.1016/j.jpubeco.2019.02.003.
  2. 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, volume 26, issue 3, pages 661-676, June, DOI: 10.1007/s10797-018-9525-0.
  3. 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, volume 26, issue 5, pages 1104-1136, October, DOI: 10.1007/s10797-019-09550-z.

2018

  1. Harju, Jarkko & Kosonen, Tuomas & Skans, Oskar Nordström, 2018, "Firm types, price-setting strategies, and consumption-tax incidence," Journal of Public Economics, Elsevier, volume 165, issue C, pages 48-72, DOI: 10.1016/j.jpubeco.2018.06.006.
  2. Mauri Kotamäki & Jukka Mattila & Jussi Tervola, 2018, "Distributional Impacts of Behavioral Effects – Ex-Ante Evaluation of the 2017 Unemployment Insurance Reform in Finland," International Journal of Microsimulation, International Microsimulation Association, volume 11, issue 2, pages 146-168.

2017

  1. Jarkko Harju & Seppo Kari, 2017, "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo Group, volume 63, issue 1, pages 45-77.
  2. Kotamäki Mauri, 2017, "Laffer Curves and Home Production," Nordic Tax Journal, Paradigm, volume 2017, issue 1, pages 59-69, January, DOI: 10.1515/ntaxj-2017-0004.

2016

  1. 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, volume 23, issue 4, pages 640-669, August, DOI: 10.1007/s10797-016-9393-4.
  2. Jarkko Harju & Tuomas Matikka, 2016, "Business owners and income-shifting: evidence from Finland," Small Business Economics, Springer, volume 46, issue 1, pages 115-136, January, DOI: 10.1007/s11187-015-9679-4.

2014

  1. Harju Jarkko, 2014, "Policy evaluation methods in tax research – new evidence and interpretations," Nordic Tax Journal, Paradigm, volume 2014, issue 1, pages 76-92, May, DOI: 10.1515/ntaxj-2014-0004.

2013

  1. Jarkko Harju, 2013, "Voluntary Pension Savings and Tax Incentives: Evidence from Finland," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 3-29, March, DOI: 10.1628/001522108X663451.
  2. Mauri Kotamäki, 2013, "The Pension Scheme Need Not Be Pay-As-You-Go: An Overlapping Generations Approach," Finnish Economic Papers, Finnish Economic Association, volume 26, issue 2, pages 56-71, Autumn.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.