Jarkko Harju : Citation Profile


Tampereen Yliopisto (88% share)
Government of Finland (10% share)
Turun Yliopisto (1% share)
CESifo (1% share)

11

H index

13

i10 index

452

Citations

RESEARCH PRODUCTION:

21

Articles

55

Papers

RESEARCH ACTIVITY:

   16 years (2009 - 2025). See details.
   Cites by year: 28
   Journals where Jarkko Harju has often published
   Relations with other researchers
   Recent citing documents: 105.    Total self citations: 31 (6.42 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pha871
   Updated: 2025-12-27    RAS profile: 2025-11-30    
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Relations with other researchers


Works with:

Matikka, Tuomas (9)

Benzarti, Youssef (9)

Kosonen, Tuomas (5)

Jäger, Simon (5)

Schoefer, Benjamin (5)

Verho, Jouko (3)

Kauppinen, Ilpo (2)

Authors registered in RePEc who have co-authored more than one work in the last five years with Jarkko Harju.

Is cited by:

Desiere, Sam (22)

Cockx, Bart (19)

Peichl, Andreas (11)

Fuest, Clemens (9)

Siegloch, Sebastian (9)

Lockwood, Ben (8)

Liu, Li (8)

Asatryan, Zareh (8)

Massenz, Gabriella (8)

Neumeier, Florian (7)

Chavez, Emmanuel (6)

Cites to:

Chetty, Raj (58)

Saez, Emmanuel (56)

Slemrod, Joel (39)

Kosonen, Tuomas (35)

Pirttilä, Jukka (24)

Kari, Seppo (21)

Carbonnier, Clément (20)

Muehlegger, Erich (18)

Devereux, Michael (18)

Kroft, Kory (17)

Looney, W. (17)

Main data


Where Jarkko Harju has published?


Journals with more than one article published# docs
Journal of Public Economics5
International Tax and Public Finance4
Nordic Tax Journal2

Working Papers Series with more than one paper published# docs
Working Papers / VATT Institute for Economic Research18
CESifo Working Paper Series / CESifo10
NBER Working Papers / National Bureau of Economic Research, Inc6
Working Papers / Finnish Centre of Excellence in Tax Systems Research5
Working Papers / Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE4
Working Papers / Oxford University Centre for Business Taxation2
Working Papers / Tampere University, Faculty of Management and Business, Economics2

Recent works citing Jarkko Harju (2025 and 2024)


YearTitle of citing document
2025Financial Risks in Flooding: Bank Response to Climate-Induced Natural Disasters. (2025). Ryan, Alexander. In: 2025 AAEA & WAEA Joint Annual Meeting, July 27-29, 2025, Denver, CO. RePEc:ags:aaea25:360730.

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2024Price effects and pass-through of a VAT increase on restaurants in Germany: causal evidence for the first months and a mega sports event. (2024). Firgo, Matthias. In: Papers. RePEc:arx:papers:2409.01180.

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2024Shrouded Sin Taxes. (2024). Kasinger, Johannes. In: Papers. RePEc:arx:papers:2409.01493.

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2024The market externalities of tax evasion. (2024). Mocetti, Sauro ; Rubolino, Enrico ; di Marzio, Irene. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1467_24.

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2024Temporary VAT exemption in Colombia: How did household consumption respond?. (2024). Florez, Luz ; Arango Thomas, Luis ; Posada, Carlos E ; Marin, Johana N. In: Borradores de Economia. RePEc:bdr:borrec:1281.

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2025The asymmetric and heterogeneous pass-through of input prices to firms expectations and decisions. (2025). Mangiante, Giacomo ; Lombardi, Marco Jacopo ; de Fiore, Fiorella. In: BIS Working Papers. RePEc:bis:biswps:1305.

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2024Labor protection and enterprise digital transformation: A quasi‐natural experiment based on the enforcement of Social Insurance Law in China. (2024). Li, Yifei ; Zhang, Xiaotao ; Bi, Wenjing ; Zhong, Tenglong. In: Economics and Politics. RePEc:bla:ecopol:v:36:y:2024:i:2:p:708-733.

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2024VAT do you eat? Green consumption taxes and firms market share. (2024). Zerwer, Kira. In: Journal of Agricultural Economics. RePEc:bla:jageco:v:75:y:2024:i:2:p:504-523.

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2024Wage response to corporate income taxes: A meta‐regression analysis. (2024). Pschel, Carla ; Knaisch, Jonas. In: Journal of Economic Surveys. RePEc:bla:jecsur:v:38:y:2024:i:3:p:852-876.

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2025How curvy is the Phillips curve?. (2025). Yotzov, Ivan ; Mizen, Paul ; bloom, nicholas ; Thwaites, Gregory ; Anayi, Lena ; Bunn, Philip. In: Bank of England working papers. RePEc:boe:boeewp:1107.

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2025VAT rate shocks and inflation: a theoretical and empirical analysis for Greece. (2025). Palaiodimos, Georgios ; Papageorgiou, Dimitris. In: Economic Bulletin. RePEc:bog:econbl:y:2025:i:61:p:7-32.

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2024Payroll Tax Incidence: Evidence from Unemployment Insurance. (2024). Guo, Audrey. In: Working Papers. RePEc:cen:wpaper:24-35.

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2024Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France. (2024). Lequien, Matthieu ; Stantcheva, Stefanie ; Aghion, Philippe ; Gravoueille, Maxime. In: CEP Discussion Papers. RePEc:cep:cepdps:dp1999.

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2024Asymmetric pass-through and competition. (2024). Genakos, Christos ; Pagliero, Mario ; Lyu, Blair Yuan. In: CEP Discussion Papers. RePEc:cep:cepdps:dp2028.

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2024How Do People React to Income-Based Fines? Evidence from Speeding Tickets Discontinuities. (2024). Kaila, Martti. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11064.

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2024Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?. (2024). Cottet, Sophie. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11076.

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2024Generalized Rotemberg Price-Setting. (2024). Wende, Adrian ; Reiter, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11297.

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2025Efficiency Aspects of the Value Added Tax. (2025). Hebous, Shafik ; Keen, Michael ; de Mooij, Ruud A. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12089.

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2025Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada. (2025). Stutely, James ; Lavecchia, Adam. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12112.

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2025Taxing Corporate or Shareholder Income. (2025). Berg, Kristoffer. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12149.

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2025Drivers of New Business Creation in the OECD: The Role of Education and Taxation. (2025). Afonso, Antonio ; Cisneros-Ruiz, Ana J ; Blanco-Arana, Carmen M. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12180.

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2025Hiring subsidies and temporary work agencies. (2025). Tarullo, Giulia ; Desiere, Sam ; Bermdez-Barrezueta, Natalia. In: LIDAM Discussion Papers IRES. RePEc:ctl:louvir:2025003.

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2024Spatial Competition and Pass-through of Fuel Taxes: Evidence from a Quasi-natural Experiment in Germany. (2024). Link, Heike ; von Waldow, Frederik. In: Discussion Papers of DIW Berlin. RePEc:diw:diwwpp:dp2086.

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2025Corporate tax cuts for small firms: What do firms do?. (2025). Xie, Weisi ; Xing, Jing ; Wei, Mengying ; Cui, Wei. In: Journal of Corporate Finance. RePEc:eee:corfin:v:91:y:2025:i:c:s0929119924001718.

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2025A policy for the jobless youth in South Africa. (2025). Pirttil, Jukka ; Ebrahim, Amina. In: Journal of Development Economics. RePEc:eee:deveco:v:172:y:2025:i:c:s0304387824001433.

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2024Tax reforms and network effects. (2024). Ferreira, Pedro ; Delalibera, Bruno Ricardo ; Soares, Johann. In: Journal of Economic Dynamics and Control. RePEc:eee:dyncon:v:163:y:2024:i:c:s016518892400054x.

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2024Does tax refund policy boost executive compensation?. (2024). Yin, Peiyan ; Li, Haiyan. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:84:y:2024:i:c:p:898-911.

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2025Unintended environmental gains: The impact of social insurance contribution cut on corporate carbon emission reduction. (2025). Xiang, Lijin ; Si, Deng-Kui ; Su, Junjia. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:1839-1857.

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2024Social insurance law and firm markup in China. (2024). Ye, Yongwei ; Yao, Shiqi ; Zhang, Jiwen ; Song, Jingxiang ; Jin, Gang. In: Economic Modelling. RePEc:eee:ecmode:v:132:y:2024:i:c:s0264999324000014.

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2024Dimensional traps in evasion models and their effects on industrial structure. (2024). Scaccia, Luisa ; Coppier, Raffaella ; Michetti, Elisabetta. In: Economic Modelling. RePEc:eee:ecmode:v:132:y:2024:i:c:s0264999324000038.

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2025The legal and real incidence of VAT Reforms in Mexico: Distributional effects and impacts on poverty. (2025). Chavez, Emmanuel ; Zaragoza, Aaron ; Rojas, Irvin ; Rivas, Aldair ; Chvez, Emmanuel. In: Economics Letters. RePEc:eee:ecolet:v:248:y:2025:i:c:s0165176525000734.

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2024Labour costs and the decision to hire the first employee. (2024). Desiere, Sam ; Cockx, Bart. In: European Economic Review. RePEc:eee:eecrev:v:170:y:2024:i:c:s0014292124001880.

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2025Regional variations in corporate tax responsiveness: Evidence from Switzerland. (2025). Krapf, Matthias ; Staubli, David. In: European Economic Review. RePEc:eee:eecrev:v:171:y:2025:i:c:s0014292124002204.

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2025Taxes and gender equality: The incidence of the ‘tampon tax’. (2025). Büttner, Thiess ; Madzharova, Boryana ; Hechtner, Frank ; Buettner, Thiess. In: European Economic Review. RePEc:eee:eecrev:v:177:y:2025:i:c:s0014292125001047.

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2024Tax holidays and the heterogeneous pass-through of gasoline taxes. (2024). Tsvetanov, Tsvetan. In: Energy Economics. RePEc:eee:eneeco:v:136:y:2024:i:c:s0140988324003906.

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2025How does the low-carbon development of urban agglomeration narrow income inequality in China? A perspective of carbon pricing with revenue recycling schemes. (2025). Du, Huibin ; Zeng, Zhao ; Yao, YE ; Chen, Zhenni ; Li, Xiaoyu. In: Energy. RePEc:eee:energy:v:317:y:2025:i:c:s0360544225001653.

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2025Impact evaluation of the carbon tax in Chile using the difference-in-differences method. (2025). Mardones, Cristian ; Fernndez-Lpez, Reinier. In: Energy. RePEc:eee:energy:v:318:y:2025:i:c:s0360544225005055.

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2025Effect of corporate holding financial institutions on corporate employment: Evidence from China. (2025). Yun, Feng ; Ye, Yongwei ; Wang, Shuai. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007920.

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2024How does enforcement of social insurance law minimize income gaps within firms: From a perspective of worker bargaining power. (2024). Wu, Huiwan. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002289.

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2025Are entrepreneurs more upwardly mobile?. (2025). Lindquist, Matthew ; Vladasel, Theodor. In: Journal of Business Venturing. RePEc:eee:jbvent:v:40:y:2025:i:4:s0883902625000266.

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2024Bearing the burden — Implications of tax reporting institutions on evasion and incidence. (2024). Nurminen, Tuomas ; Miettinen, Topi ; Metsalampi, Satu ; Kotakorpi, Kaisa. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:220:y:2024:i:c:p:81-134.

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2025Does migrant working experience stimulate returnees’ entrepreneurship: Evidence from rural China. (2025). Ding, Haoyuan ; Qin, Cong ; Dong, Wenjuan. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:229:y:2025:i:c:s0167268124004797.

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2025Cutting VAT rate on food products in a high-inflation environment. Does it work out?. (2025). Olipra, Jakub ; Jaworski, Krystian. In: Food Policy. RePEc:eee:jfpoli:v:131:y:2025:i:c:s030691922500020x.

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2024Temporary VAT rate cuts and food prices in e-commerce. (2024). Fedoseeva, Svetlana ; van Droogenbroeck, Ellen. In: Journal of Retailing and Consumer Services. RePEc:eee:joreco:v:77:y:2024:i:c:s0969698923004447.

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2025Risk-taking in gambling cultures and social security contributions – evidence from Chinese small and micro enterprises. (2025). Jiang, Xiandeng ; Huang, LI. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:91:y:2025:i:c:s0927538x25000654.

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2024Read my lips? Taxes and elections. (2024). Ruthardt, Fabian ; Potrafke, Niklas ; Fuest, Clemens ; Grundler, Klaus. In: Journal of Public Economics. RePEc:eee:pubeco:v:236:y:2024:i:c:s0047272724000859.

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2024Payroll tax incidence: Evidence from unemployment insurance. (2024). Guo, Audrey. In: Journal of Public Economics. RePEc:eee:pubeco:v:239:y:2024:i:c:s0047272724001452.

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2024Consumption tax cuts vs stimulus payments. (2024). Becard, Yvan ; Bartal, Mehdi. In: Journal of Public Economics. RePEc:eee:pubeco:v:239:y:2024:i:c:s0047272724001634.

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2025Tax Avoidance through corporate accounting: Insights for corporate tax bases. (2025). Mortenson, Jacob ; Heiser, Eric ; Love, Michael. In: Journal of Public Economics. RePEc:eee:pubeco:v:244:y:2025:i:c:s0047272725000349.

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2025The full, persistent, and symmetric pass-through of a temporary VAT cut. (2025). Gabriel, Ricardo Duque ; Bernardino, Tiago ; Quelhas, Joao ; Silva-Pereira, Mrcia. In: Journal of Public Economics. RePEc:eee:pubeco:v:248:y:2025:i:c:s0047272725001148.

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2024Social insurance law and corporate performance in China. (2024). Wang, Shuai ; Ruan, Peiheng ; Yun, Feng. In: International Review of Economics & Finance. RePEc:eee:reveco:v:94:y:2024:i:c:s1059056024003666.

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2024Digital dividend or divide: The digital economy and urban entrepreneurial activity. (2024). Weng, Zongyuan ; Zhao, Xiaoyang. In: Socio-Economic Planning Sciences. RePEc:eee:soceps:v:93:y:2024:i:c:s0038012124000569.

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2025Social insurance contributions and labor income share—Evidence from Chinas Social Insurance Law. (2025). Liang, Jun ; Cui, Yadong ; Wang, Wei. In: Socio-Economic Planning Sciences. RePEc:eee:soceps:v:97:y:2025:i:c:s0038012124003033.

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2024Differences in perceptions of fuel duties and emissions trading in road transport. (2024). Santos, Georgina ; Peafiel-Mera, Allan. In: Transport Policy. RePEc:eee:trapol:v:153:y:2024:i:c:p:24-38.

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2024Asymmetric pass-through and competition. (2024). Pagliero, Mario ; Lyu, Blair Yuan ; Genakos, Christos. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:126788.

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2024Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France. (2024). Lequien, Matthieu ; Stantcheva, Stefanie ; Gravoueille, Maxime ; Aghion, Philippe. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:126804.

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2025Income Tax Treatment and Labour Supply in a multi-level hierarchical Difference-in-Differences model. (2025). Bosco, Bruno Paolo ; Maranzano, Paolo. In: Working Papers. RePEc:fem:femwpa:2025.20.

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2025Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns. (2025). Vanhala, Mikko ; Viertola, Marika. In: Working Papers. RePEc:fer:wpaper:174.

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2025Fuel taxes, driving, and CO2 emissions: Quasi-experimental evidence. (2025). Kosonen, Tuomas ; Harju, Jarkko ; Suonto, Satu ; Palanne, Kimmo ; Laukkanen, Marita. In: Working Papers. RePEc:fer:wpaper:177.

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2025Income Inequality Early in Life: Underage Children as Owners of Privately Held Firms. (2025). Ravaska, Terhi ; Paukkeri, Tuuli. In: Working Papers. RePEc:fit:wpaper:35.

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2024Corporate taxes and labor market informality evidence from China. (2024). Hernandez, Manuel ; Xu, Shu ; Du, Pengcheng ; Deng, Guoying. In: IFPRI discussion papers. RePEc:fpr:ifprid:140480.

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2024Corporate taxes and labor market informality evidence from China. (2024). Hernandez, Manuel ; Xu, Shu ; Du, Pengcheng ; Deng, Guoying. In: IFPRI discussion papers. RePEc:fpr:ifprid:2244.

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2025Resurgence of fiscal interventionism: a longitudinal analysis of public aid to businesses in France since 1949. (2025). Vigny, LO ; Abdelsalam, Amane. In: CEPN Working Papers. RePEc:hal:cepnwp:hal-05000473.

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2025Firm-level responses to a canceled dividend tax increase. (2025). Selin, Håkan ; Holmberg, Johan. In: Working Paper Series. RePEc:hhs:ifauwp:2025_003.

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2025Neo-Schumpeterian Growth Theory: Missing Entrepreneurs Results in Incomplete Policy Advice. (2025). Johansson, Dan ; Henrekson, Magnus. In: Working Paper Series. RePEc:hhs:iuiwop:1514.

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2025Local Corporate Taxation and Business Activity. (2025). Massenz, Gabriella ; Lundberg, Jacob. In: Working Paper Series. RePEc:hhs:iuiwop:1531.

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2025Tax-Motivated Firm Splitting. (2025). Massenz, Gabriella. In: Working Paper Series. RePEc:hhs:iuiwop:1539.

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2025Are Entrepreneurs More Upwardly Mobile?. (2025). Vladasel, Theodor ; Lindquist, Matthew. In: SOFI Working Papers in Labour Economics. RePEc:hhs:sofile:2025_004.

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2025Can Sharia-Compliance Protect the Financial Performance of Companies from the Effect of Value Added Tax. (2025). Elshqirat, Mohammad K. In: International Business Research. RePEc:ibn:ibrjnl:v:18:y:2025:i:2:p:37.

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2024Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors. (2024). Zanoni, Wladimir ; Carrillo-Maldonado, Paul ; Chuquimarca, Nicolas ; Pantano, Juan. In: IDB Publications (Working Papers). RePEc:idb:brikps:13582.

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2024Wage effects of means-tested transfers: Incidence implications of using firms as intermediaries. (2024). Tortarolo, Dario ; Garriga, Santiago. In: IFS Working Papers. RePEc:ifs:ifsewp:24/49.

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2024Tax Incidence in Heterogeneous Markets: The Pass-through of Air Passenger Taxes on Airfares. (2024). Wozny, Florian. In: IZA Discussion Papers. RePEc:iza:izadps:dp16783.

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2024The Effect of Unconventional Fiscal Policy on Consumption – New Evidence Based on Transactional Data. (2024). Koeniger, Winfried ; Kress, Peter. In: IZA Discussion Papers. RePEc:iza:izadps:dp17412.

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2025Hiring Subsidies and Temporary Work Agencies. (2025). Tarullo, Giulia ; Desiere, Sam ; Bermdez-Barrezueta, Natalia. In: IZA Discussion Papers. RePEc:iza:izadps:dp17616.

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2025Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada. (2025). Lavecchia, Adam ; Stutely, James. In: IZA Discussion Papers. RePEc:iza:izadps:dp18106.

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2025The (In)effectiveness of Targeted Payroll Tax Reductions. (2025). Citino, Luca ; Fenizia, Alessandra ; Li, Nicholas Y. In: IZA Discussion Papers. RePEc:iza:izadps:dp18233.

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2024The response of small firms to VAT incentive: evidence from South Korea. (2024). Jung, Dawoon. In: Empirica. RePEc:kap:empiri:v:51:y:2024:i:2:d:10.1007_s10663-024-09607-1.

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2024VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products. (2024). Haucap, Justus ; Frey, Alisa. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:1:d:10.1007_s10797-023-09813-w.

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2024Till taxes keep us apart? The impact of the marriage tax on the marriage rate. (2024). Myohl, Nadia. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:2:d:10.1007_s10797-023-09784-y.

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2024Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China. (2024). Zhang, Haotian ; Lu, Shengfeng ; Fang, Yuan ; Chen, Sixia. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:5:d:10.1007_s10797-023-09805-w.

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2024Not so sweet: impacts of a soda tax on producers. (2024). Dos, Joo Pereira ; Merenda, Roxanne ; Gonalves, Judite. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:5:d:10.1007_s10797-023-09808-7.

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2025Teach to comply? Evidence from a taxpayer education program in Rwanda. (2025). Mukama, Denis ; Santoro, Fabrizio ; Mascagni, Giulia. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-023-09809-6.

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2025The pass-through of temporary VAT rate cuts: evidence from German supermarket retail. (2025). Fuest, Clemens ; Sthlker, Daniel ; Neumeier, Florian. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-023-09824-7.

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2025Tax planning and investment responses to dividend taxation. (2025). Koivisto, Aliisa. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:2:d:10.1007_s10797-024-09837-w.

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2025Neo-Schumpeterian growth theory: missing entrepreneurs results in incomplete policy advice. (2025). Johansson, Dan ; Henrekson, Magnus. In: Small Business Economics. RePEc:kap:sbusec:v:65:y:2025:i:1:d:10.1007_s11187-024-00994-0.

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2025Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada. (2025). Lavecchia, Adam ; Stutely, James. In: Department of Economics Working Papers. RePEc:mcm:deptwp:2025-07.

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2025Sailing through Troubled Waters: Evidence from the APOIAR Program. (2025). Martins, Ana ; Dos, Joao Pereira ; Pozzobon, Fernando. In: GEE Papers. RePEc:mde:wpaper:190.

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2025Heterogeneous and dynamic pass-through of a fuel subsidy to consumers: Evidence from Spain. (2025). Collado, Natalia ; Prez, Manuel Hidalgo ; Jorge, Ngel Martnez. In: Working Papers. RePEc:pab:wpaper:25.01.

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2025Differential Bunching Impacts Across the Income Distribution: Evidence from Tax Administrative Data. (2025). Rand, John ; Adu-Ababio, Kwabena ; Bryson, Samuel ; Mwale, Evaristo. In: The European Journal of Development Research. RePEc:pal:eurjdr:v:37:y:2025:i:1:d:10.1057_s41287-024-00660-x.

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2024A Temporary VAT Cut in Three Acts: Announcement, Implementation, and Reversal. (2024). Gabriel, Ricardo Duque ; Silva-Pereira, Mrcia ; Bernardino, Tiago ; Quelhas, Joao Nuno. In: Working Papers. RePEc:ptu:wpaper:w202404.

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2024Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns. (2024). Jenkins, Glenn ; Hesami, Siamand. In: Development Discussion Papers. RePEc:qed:dpaper:4621.

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2025Hiring subsidies and temporary work agencies. (2025). Tarullo, Giulia ; Desiere, Sam ; Bermdez-Barrezueta, Natalia. In: Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium. RePEc:rug:rugwps:25/1103.

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2024The individual Laffer curve: evidence from the Spanish income tax. (2024). Rondinel, Ana Gamarra ; Sanz-Sanz, Jos Flix ; Arrazola, Mara. In: Empirical Economics. RePEc:spr:empeco:v:67:y:2024:i:6:d:10.1007_s00181-024-02618-8.

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2025The Strategy of Speculative Innovation: the Result of Capital Misallocation and Defective Incentive Policy. (2025). Zheng, Licheng ; Luo, Delong ; Jiang, Ruiqing. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:3:d:10.1007_s13132-024-02336-7.

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2024Labor Contract Law and inventor mobility: evidence from China. (2024). Liu, Guanchun ; Zhang, Yanren ; Yang, Jinyu. In: Journal of Population Economics. RePEc:spr:jopoec:v:37:y:2024:i:1:d:10.1007_s00148-024-00991-3.

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2025The pass-through of subsidizing petrol consumption: the case of Spain. (2025). Perdiguero, Jordi ; Jimnez, Juan Luis ; Cazorla-Artiles, Jos Manuel. In: SERIEs: Journal of the Spanish Economic Association. RePEc:spr:series:v:16:y:2025:i:1:d:10.1007_s13209-024-00302-9.

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2025Competitiveness and employment or wage distribution. What do we learn from the corporate and payroll tax cuts policies in France?. (2025). Gilles, Fabrice ; Mihoubi, Ferhat ; L'Horty, Yannick. In: TEPP Working Paper. RePEc:tep:teppwp:wp25-06.

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2024VAT Rate Structures in Theory and Practice. (2024). Arthur, Alastair Geoffrey. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:10677.

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2025The Elusive Impact of Corporate Tax Incentives. (2025). Presidente, Giorgio ; Calì, Massimiliano ; de Gouvea, Thiago ; Cali, Massimiliano. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:11061.

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2025Gemeinschaftsdiagnose #2-2025 – Expansive Finanzpolitik kaschiert Wachstumsschwäche. (2025). Gemeinschaftsdiagnose, Projektgruppe. In: WIFO Studies. RePEc:wfo:wstudy:62904743.

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2025Does a reduction in the pension insurance contribution ratio promote firm productivity? Evidence from a quasinatural experiment in China. (2025). Hao, YU ; Wu, Jinguang ; Liu, Jia. In: International Journal of Finance & Economics. RePEc:wly:ijfiec:v:30:y:2025:i:1:p:665-688.

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More than 100 citations found, this list is not complete...

Works by Jarkko Harju:


YearTitleTypeCited
2025Voice at Work In: American Economic Journal: Applied Economics.
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2021Voice at Work.(2021) In: CESifo Working Paper Series.
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2021Voice at Work.(2021) In: CEPR Discussion Papers.
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2021Voice at Work.(2021) In: IZA Discussion Papers.
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2021Voice at Work.(2021) In: NBER Working Papers.
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This paper has nother version. Agregated cites: 5
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2020Does Mandating Social Insurance Affect Entrepreneurial Activity? In: American Economic Review: Insights.
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2019Does Mandating Social Insurance Affect Entrepreneurial Activity?.(2019) In: Working Papers.
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2019Does Mandating Social Insurance Affect Entrepreneurial Activity?.(2019) In: NBER Working Papers.
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This paper has nother version. Agregated cites: 9
paper
2012The Impact of Tax Incentives on the Economic Activity of Entrepreneurs In: Working Papers.
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paper15
2013The Impact of Tax Incentives on the Economic Activity of Entrepreneurs.(2013) In: CESifo Working Paper Series.
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This paper has nother version. Agregated cites: 15
paper
2013The impact of tax incentives on the economic activity of entrepreneurs.(2013) In: Working Papers.
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This paper has nother version. Agregated cites: 15
paper
2012The Impact of Tax Incentives on the Economic Activity of Entrepreneurs.(2012) In: NBER Working Papers.
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This paper has nother version. Agregated cites: 15
paper
2013The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not? In: Working Papers.
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paper10
2023Moral Hazard in Drug Purchases In: CESifo Working Paper Series.
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paper0
2023Moral Hazard in Drug Purchases.(2023) In: Working Papers.
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This paper has nother version. Agregated cites: 0
paper
2014The Elasticity of Taxable Income and Income-Shifting: What is Real and What is Not? In: CESifo Working Paper Series.
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paper64
2014The Elasticity of Taxable Income and Income-shifting: What is Real and What is Not?.(2014) In: Working Papers.
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This paper has nother version. Agregated cites: 64
paper
2016The elasticity of taxable income and income-shifting: what is “real” and what is not?.(2016) In: International Tax and Public Finance.
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This paper has nother version. Agregated cites: 64
article
2014Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform In: CESifo Working Paper Series.
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paper1
2015Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform In: CESifo Working Paper Series.
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paper2
2011Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform.(2011) In: Working Papers.
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This paper has nother version. Agregated cites: 2
paper
2017Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform.(2017) In: CESifo Economic Studies.
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This paper has nother version. Agregated cites: 2
article
2015Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence In: CESifo Working Paper Series.
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2018Firm types, price-setting strategies, and consumption-tax incidence.(2018) In: Journal of Public Economics.
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This paper has nother version. Agregated cites: 22
article
2015Firm types, price-setting strategies, and consumption-tax incidence.(2015) In: Working Papers.
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This paper has nother version. Agregated cites: 22
paper
2018Firm types, price-setting strategies, and consumption-tax incidence?.(2018) In: Working Paper Series.
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This paper has nother version. Agregated cites: 22
paper
2017Firm types, price-setting strategies, and consumption-tax incidence.(2017) In: Working Papers.
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This paper has nother version. Agregated cites: 22
paper
2016The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold In: CESifo Working Paper Series.
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paper11
2016The effects of size-based regulation on small firms: evidence from VAT threshold.(2016) In: Working Papers.
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This paper has nother version. Agregated cites: 11
paper
2018How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers In: CESifo Working Paper Series.
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paper18
2017How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers.(2017) In: Working Papers.
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This paper has nother version. Agregated cites: 18
paper
2019How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers.(2019) In: International Tax and Public Finance.
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This paper has nother version. Agregated cites: 18
article
2016How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers.(2016) In: WIDER Working Paper Series.
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This paper has nother version. Agregated cites: 18
paper
2021Can Payroll Tax Cuts Help Firms during Recessions? In: CESifo Working Paper Series.
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paper24
2021Can payroll tax cuts help firms during recessions?.(2021) In: Journal of Public Economics.
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This paper has nother version. Agregated cites: 24
article
2020Can Payroll Tax Cuts Help Firms During Recessions?.(2020) In: NBER Working Papers.
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This paper has nother version. Agregated cites: 24
paper
2021Can Payroll Tax Cuts Help Firms During Recessions?.(2021) In: Working Papers.
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This paper has nother version. Agregated cites: 24
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2017Firm Responses to an Interest Barrier: Empirical Evidence In: EconPol Working Paper.
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paper6
2017Firm Responses to an Interest Barrier: Empirical Evidence.(2017) In: Working Papers.
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This paper has nother version. Agregated cites: 6
paper
2023Firm Responses to an Interest Barrier: Empirical Evidence.(2023) In: Working Papers.
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paper
2025Firm responses to an interest barrier: empirical evidence.(2025) In: Fiscal Studies.
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This paper has nother version. Agregated cites: 6
article
2022The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data In: Journal of Environmental Economics and Management.
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article18
2019Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations? In: Journal of Public Economics.
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article35
2020Missing miles: Evasion responses to car taxes In: Journal of Public Economics.
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article13
2019Missing Miles: Evasion Responses to Car Taxes.(2019) In: Working Papers.
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This paper has nother version. Agregated cites: 13
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2017Missing Miles: Evasion Responses to Car Taxes.(2017) In: Working Papers.
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2022The effects of corporate taxes on small firms In: Journal of Public Economics.
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article11
2020The Effects of Corporate Taxes on Small Firms.(2020) In: Working Papers.
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paper
2022The Effects of Corporate Taxes on Small Firms.(2022) In: Working Papers.
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This paper has nother version. Agregated cites: 11
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2018Expanding access to administrative data: the case of tax authorities in Finland and the UK In: LSE Research Online Documents on Economics.
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paper3
2019Expanding access to administrative data: the case of tax authorities in Finland and the UK.(2019) In: International Tax and Public Finance.
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This paper has nother version. Agregated cites: 3
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2013Essays on taxation €“ Evidence from tax reforms In: Research Reports.
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paper0
2021Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production In: Working Papers.
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paper39
2020Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production.(2020) In: NBER Working Papers.
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This paper has nother version. Agregated cites: 39
paper
2021Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production.(2021) In: Journal of the European Economic Association.
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This paper has nother version. Agregated cites: 39
article
2024How Do Firms Respond to Risk-based Tax Audits? In: Working Papers.
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2024How Do Firms Respond to Risk-based Tax Audits?.(2024) In: Working Papers.
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This paper has nother version. Agregated cites: 0
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2024Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance In: Working Papers.
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2023Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance.(2023) In: Working Papers.
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This paper has nother version. Agregated cites: 3
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2024Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance.(2024) In: Working Papers.
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This paper has nother version. Agregated cites: 3
paper
2025Fuel taxes, driving, and CO2 emissions: Quasi-experimental evidence In: Working Papers.
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paper0
2012Voluntary pension savings and tax incentives: Evidence from Finland In: Working Papers.
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paper1
2013Voluntary Pension Savings and Tax Incentives: Evidence from Finland.(2013) In: FinanzArchiv: Public Finance Analysis.
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This paper has nother version. Agregated cites: 1
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2013Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform In: Working Papers.
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paper1
2013Restaurant VAT cut: Cheaper meal and more service? In: Working Papers.
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paper5
2009Voluntary pension savings: the effects of the Finnish tax reform on savers behaviour In: Working Papers.
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paper3
2009Voluntary pension savings: the effects of the finnish tax reform on savers’ behaviour.(2009) In: Working Papers.
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This paper has nother version. Agregated cites: 3
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2023Do household tax credits increase consumption? The role of demand elasticity and the extent of demand In: Working Papers.
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paper0
2025Tax enforcement and firm performance: real and reporting responses to risk-based tax audits In: International Tax and Public Finance.
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article0
2016Business owners and income-shifting: evidence from Finland In: Small Business Economics.
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article5
2017What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes In: NBER Working Papers.
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paper128
2017What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes.(2017) In: Working Papers.
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This paper has nother version. Agregated cites: 128
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2020What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes.(2020) In: Journal of Political Economy.
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This paper has nother version. Agregated cites: 128
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2014Policy evaluation methods in tax research – new evidence and interpretations In: Nordic Tax Journal.
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article0
2024Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities In: Nordic Tax Journal.
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2025Copayments for Prescription Drugs: The Drivers of Demand Responses In: Health Economics.
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