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Jarkko Harju

Personal Details

First Name:Jarkko
Middle Name:
Last Name:Harju
Suffix:
RePEc Short-ID:pha871
https://sites.google.com/site/jtharj/

Affiliation

(92%) Valtion taloudellinen tutkimuskeskus (VATT)
Government of Finland

Helsinki, Finland
http://www.vatt.fi/

: +358 295 519 400
+358 295 519 599
Arkadiankatu 7, P.O. Box 1279, FI-00101 Helsinki
RePEc:edi:vatttfi (more details at EDIRC)

(4%) Taloustieteen laitos
Turun Kauppakorkeakoulu
Turun Yliopisto

Turku, Finland
http://www.tse.fi/FI/yksikot/laitoksetjaaineet/ktt/

: +358 2 333 51

+358 2 333 51
RePEc:edi:kttsefi (more details at EDIRC)

(4%) CESifo

München, Germany
http://www.cesifo-group.de/

: +49 (89) 9224-0
+49 (89) 985369
Poschingerstrasse 5, 81679 Munich
RePEc:edi:cesifde (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2017. "Firm Responses to an Interest Barrier: Empirical Evidence," EconPol Working Paper 3, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  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 23849, National Bureau of Economic Research, Inc.
  3. 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 036, World Institute for Development Economic Research (UNU-WIDER).
  4. 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.
  5. Jarkko Harju & Tuomas Kosonen & Oskar Nordström Skans, 2015. "Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence," CESifo Working Paper Series 5654, CESifo Group Munich.
  6. 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 Group Munich.
  7. 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 Group Munich.
  8. Harju, Jarkko & Matikka, Tuomas, 2013. "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers 43, VATT Institute for Economic Research.
  9. Kosonen, Tuomas & Harju, Jarkko, 2013. "Restaurant VAT cut: Cheaper meal and more service?," Working Papers 52, VATT Institute for Economic Research.
  10. Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo Group Munich.
  11. 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.
  12. Harju, Jarkko, 2012. "Voluntary pension savings and tax incentives: Evidence from Finland," Working Papers 33, VATT Institute for Economic Research.
  13. Kari, Seppo & Harju, Jarkko, 2011. "Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform," Working Papers 27, VATT Institute for Economic Research.
  14. Jarkko Harju, 2009. "Voluntary pension savings: the effects of the finnish tax reform on savers’ behaviour," Working Papers 2009/22, Institut d'Economia de Barcelona (IEB).

Articles

  1. Jarkko Harju & Seppo Kari, 2017. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo, vol. 63(1), pages 45-77.
  2. Jarkko Harju & Tuomas Matikka, 2016. "Business owners and income-shifting: evidence from Finland," Small Business Economics, Springer, vol. 46(1), pages 115-136, January.
  3. 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.
  4. Harju Jarkko, 2014. "Policy evaluation methods in tax research – new evidence and interpretations," Nordic Tax Journal, De Gruyter Open, vol. 2014(1), pages 76-92, May.
  5. Jarkko Harju, 2013. "Voluntary Pension Savings and Tax Incentives: Evidence from Finland," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 3-29, March.

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

  1. 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 23849, National Bureau of Economic Research, Inc.

    Cited by:

    1. Emmanuel Saez & Benjamin Schoefer & David Seim, 2017. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," NBER Working Papers 23976, National Bureau of Economic Research, Inc.
    2. Erik Eyster & Kristof Madarasz & Pascal Michaillat, 2017. "Pricing when Customers Care about Fairness but Misinfer Markups," NBER Working Papers 23778, National Bureau of Economic Research, Inc.
    3. Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2018. "The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms," NBER Working Papers 24414, National Bureau of Economic Research, Inc.
    4. Timo Wollmershäuser & Silvia Delrio & Clemens Fuest & Marcell Göttert & Christian Grimme & Carla Krolage & Stefan Lautenbacher & Robert Lehmann & W.g Nierhaus & Andreas Peichl & Magnus Reif & R. Å aue, 2017. "ifo Konjunkturprognose 2017-2019: Deutsche Wirtschaft auf dem Weg in die Hochkonjunktur," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(24), pages 28-81, December.
    5. Büttner, Thiess & Madzharova, Boryana, 2017. "The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables," Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168201, Verein für Socialpolitik / German Economic Association.
    6. Youssef Benzarti & Dorian Carloni, 2017. "Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France," NBER Working Papers 23848, National Bureau of Economic Research, Inc.
    7. Egbert Jongen & Arjan Lejour & Gabriella Massenz, 2017. "Cheaper and More Haircuts After VAT Cut? Evidence From the Netherlands," CPB Discussion Paper 368, CPB Netherlands Bureau for Economic Policy Analysis.

  2. 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 036, World Institute for Development Economic Research (UNU-WIDER).

    Cited by:

    1. 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 036, World Institute for Development Economic Research (UNU-WIDER).
    2. Channing Arndt, 2017. "New data, new approaches and new evidence: A policy synthesis," WIDER Working Paper Series 202, World Institute for Development Economic Research (UNU-WIDER).
    3. Zareh Asatryan & Andreas Peichl, 2017. "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series 6754, CESifo Group Munich.
    4. 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 Group Munich.

  3. 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:

    1. Tazhitdinova, Alisa, 2015. "Reducing Evasion Through Self-Reporting: Theory and Evidence from Charitable Contributions," MPRA Paper 81612, University Library of Munich, Germany, revised 2017.

  4. Jarkko Harju & Tuomas Kosonen & Oskar Nordström Skans, 2015. "Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence," CESifo Working Paper Series 5654, CESifo Group Munich.

    Cited by:

    1. 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 23849, National Bureau of Economic Research, Inc.
    2. 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 Group Munich.
    3. Youssef Benzarti & Dorian Carloni, 2017. "Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France," NBER Working Papers 23848, National Bureau of Economic Research, Inc.
    4. Agustin Redonda, 2016. "Tax Expenditures and Sustainability. An Overview," Discussion Notes 1603, Council on Economic Policies.

  5. 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 Group Munich.

    Cited by:

    1. 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.
    2. Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    3. Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
    4. Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014. "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series 4931, CESifo Group Munich.
    5. 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.
    6. Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax Refunds and Income Manipulation Evidence from the EITC," IZA Discussion Papers 11033, Institute for the Study of Labor (IZA).
    7. 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.
    8. 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.
    9. 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 Group Munich.
    10. 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.

  6. 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:

    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 1313, Oxford University Centre for Business Taxation.

  7. Kosonen, Tuomas & Harju, Jarkko, 2013. "Restaurant VAT cut: Cheaper meal and more service?," Working Papers 52, VATT Institute for Economic Research.

    Cited by:

    1. Liu, Li & Lockwood, Ben, 2015. "VAT Notches," CEPR Discussion Papers 10606, C.E.P.R. Discussion Papers.

  8. Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo Group Munich.

    Cited by:

    1. Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo Group Munich.
    2. Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 982, Research Institute of Industrial Economics.
    3. Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 134, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    4. 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.
    5. Henrekson, Magnus & Sanandaji, Tino, 2016. "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
    6. Martner Fanta, Ricardo & Gonzales, Ivonne & Podestá, Andrea, 2013. "Políticas fiscales para el crecimiento y la igualdad," Macroeconomía del Desarrollo 138, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    7. 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.
    8. Elert, Niklas & Henrekson, Magnus & Stenkula, Mikael, 2017. "Institutional Reform for Innovation and Entrepreneurship: An Agenda for Europe," Working Paper Series 1150, Research Institute of Industrial Economics, revised 16 Feb 2017.
    9. Siegloch, Sebastian, 2014. "Employment Effects of Local Business Taxes," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100325, Verein für Socialpolitik / German Economic Association.

  9. 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:

    1. Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014. "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series 4931, CESifo Group Munich.
    2. 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 - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    3. Matikka, Tuomas, 2014. "Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland," Working Papers 55, VATT Institute for Economic Research.
    4. 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.

  10. Harju, Jarkko, 2012. "Voluntary pension savings and tax incentives: Evidence from Finland," Working Papers 33, VATT Institute for Economic Research.

    Cited by:

    1. Hokkanen, Joni & Kangasharju, Aki & Linnosmaa, Ismo & Valtonen, Hannu, 2012. "Generic substitution policy, prices and market structure: evidence from a quasi-experiment in Finland," Working Papers 35, VATT Institute for Economic Research.

  11. Kari, Seppo & Harju, Jarkko, 2011. "Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform," Working Papers 27, VATT Institute for Economic Research.

    Cited by:

    1. Kari, Seppo & Harju, Jarkko, 2011. "Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform," Working Papers 27, VATT Institute for Economic Research.
    2. Lyytikäinen, Teemu & Eerola, Essi, 2012. "On the role of public price information in housing markets," Working Papers 30, VATT Institute for Economic Research.

  12. Jarkko Harju, 2009. "Voluntary pension savings: the effects of the finnish tax reform on savers’ behaviour," Working Papers 2009/22, Institut d'Economia de Barcelona (IEB).

    Cited by:

    1. Kyyrä, Tomi & Korkeamäki, Ossi, 2010. "Institutional rules, labour demand and retirement through disability programme participation," Working Papers 16, VATT Institute for Economic Research.
    2. Lundqvist, Heléne, 2010. "Granting public or private consumption? Effects of grants on local public spending and income taxes," Working Papers 15, VATT Institute for Economic Research.
    3. Korkeamäki, Ossi, 2011. "The Finnish payroll tax cut experiment revisited," Working Papers 22, VATT Institute for Economic Research.

Articles

  1. Jarkko Harju & Seppo Kari, 2017. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo, vol. 63(1), pages 45-77.
    See citations under working paper version above.
  2. 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:

    1. 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.

  3. 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.
  4. Jarkko Harju, 2013. "Voluntary Pension Savings and Tax Incentives: Evidence from Finland," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 3-29, March.
    See citations under working paper version above.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 15 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.
  1. NEP-PBE: Public Economics (11) 2009-08-16 2012-07-14 2012-10-13 2013-03-23 2013-03-23 2014-01-10 2015-01-09 2016-03-06 2016-06-25 2016-08-28 2017-10-01. Author is listed
  2. NEP-PUB: Public Finance (9) 2009-11-14 2012-02-27 2012-10-13 2013-03-23 2013-03-23 2013-10-18 2014-01-10 2015-01-09 2016-08-28. Author is listed
  3. NEP-ACC: Accounting & Auditing (7) 2012-02-27 2012-07-14 2013-03-23 2013-03-23 2014-01-10 2016-06-25 2016-08-28. Author is listed
  4. NEP-IUE: Informal & Underground Economics (4) 2013-03-23 2014-01-10 2015-01-09 2016-08-28. Author is listed
  5. NEP-AGE: Economics of Ageing (3) 2009-08-16 2009-11-14 2012-07-14
  6. NEP-ENT: Entrepreneurship (3) 2012-10-13 2013-03-23 2016-08-28
  7. NEP-AFR: Africa (1) 2016-06-25
  8. NEP-EUR: Microeconomic European Issues (1) 2017-10-01
  9. NEP-LAB: Labour Economics (1) 2009-08-16
  10. NEP-MAC: Macroeconomics (1) 2016-03-06
  11. NEP-NET: Network Economics (1) 2016-06-25
  12. NEP-SBM: Small Business Management (1) 2016-08-28

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