Tuomas Kosonen : Citation Profile

Government of Finland (95% share)
CESifo (5% share)

8

H index

8

i10 index

369

Citations

RESEARCH PRODUCTION:

7

Articles

41

Papers

RESEARCH ACTIVITY:

   18 years (2007 - 2025). See details.
   Cites by year: 20
   Journals where Tuomas Kosonen has often published
   Relations with other researchers
   Recent citing documents: 61.    Total self citations: 17 (4.4 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pko496
   Updated: 2025-11-08    RAS profile: 2025-10-14    
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Relations with other researchers

Works with:

Böckerman, Petri (4)

Harju, Jarkko (4)

Huttunen, Kristiina (3)

Matikka, Tuomas (2)

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

Is cited by:

Harju, Jarkko (27)

Benzarti, Youssef (14)

Fuest, Clemens (12)

Neumeier, Florian (10)

Bastani, Spencer (10)

Matikka, Tuomas (10)

Chavez, Emmanuel (9)

Asatryan, Zareh (8)

Genakos, Christos (7)

Selin, Håkan (7)

Almunia, Miguel (6)

Cites to:

Chetty, Raj (45)

Saez, Emmanuel (30)

Looney, W. (23)

Kroft, Kory (23)

Muehlegger, Erich (21)

Slemrod, Joel (19)

Marion, Justin (19)

Carbonnier, Clément (18)

Harju, Jarkko (12)

Blundell, Richard (12)

Bozio, Antoine (8)

Main data

Where Tuomas Kosonen has published?

Journals with more than one article published# docs
Journal of Public Economics3

Working Papers Series with more than one paper published# docs
Working Papers / VATT Institute for Economic Research14
Working Papers / Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE8
Working Papers / Finnish Centre of Excellence in Tax Systems Research5
NBER Working Papers / National Bureau of Economic Research, Inc3
CESifo Working Paper Series / CESifo3
IZA Discussion Papers / Institute of Labor Economics (IZA)2
Discussion Papers / Aboa Centre for Economics2

Recent works citing Tuomas Kosonen (2025 and 2024)

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

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2025Parental Leave from the Firm’s Perspective. (2025). Corekcioglu, Gozde ; Kunze, Astrid ; Francesconi, Marco. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11868.

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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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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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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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2024Nothing comes for free: Evidence from a tax reduction of China. (2024). Ma, Liuding ; Li, Jingying ; Liao, Hui ; Lin, Gaoyi. In: China Economic Review. RePEc:eee:chieco:v:83:y:2024:i:c:s1043951x23001943.

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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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2025Where technology meets tax: The impact of digital tax administration on tax incentive take-up. (2025). Lin, Chao ; Ma, Kaili ; Zhang, Xing. In: Economics Letters. RePEc:eee:ecolet:v:247:y:2025:i:c:s0165176524006025.

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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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2025The evolution of child-related gender inequality in Germany and the role of family policies, 1960–2018. (2025). Glogowsky, Ulrich ; Lthen, Holger ; Sachs, Dominik ; Hansen, Emanuel. In: European Economic Review. RePEc:eee:eecrev:v:175:y:2025:i:c:s0014292125000686.

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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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2024VAT pass-through and competition: Evidence from the Greek islands. (2024). Genakos, Christos ; Kampouris, Themistoklis ; Papadokonstantaki, Stella ; Dimitrakopoulou, Lydia. In: International Journal of Industrial Organization. RePEc:eee:indorg:v:97:y:2024:i:c:s0167718724000651.

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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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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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2024The economic impacts of the UKs eat out to help out scheme. (2024). Overman, Henry ; Nunez-Chaim, Gonzalo ; Gonzalez-Pampillon, Nicolas. In: Journal of Urban Economics. RePEc:eee:juecon:v:143:y:2024:i:c:s0094119024000524.

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2024Parental allowance increase and labor supply: Evidence from a Czech reform. (2024). Šoltés, Michal ; Grossmann, Jakub ; Pertold, Filip. In: Labour Economics. RePEc:eee:labeco:v:89:y:2024:i:c:s0927537124000848.

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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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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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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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2024The economic impacts of the UK’s Eat Out to Help Out scheme. (2024). Overman, Henry ; Nunez-Chaim, Gonzalo ; Pampillon, Nicolas Gonzalez. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:124044.

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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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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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2024Increased flexibility in childcare arrangements: impacts on parents’ careers and children’s school performance. (2024). Hall, Caroline ; Roman, Sara ; Lindahl, Erica. In: Working Paper Series. RePEc:hhs:ifauwp:2024_023.

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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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2025Parental Leave from the Firm’s Perspective. (2025). Corekcioglu, Gozde ; Kunze, Astrid ; Francesconi, Marco. In: Discussion Paper Series in Economics. RePEc:hhs:nhheco:2025_011.

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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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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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2025Parental Leave from the Firm’s Perspective. (2025). Francesconi, Marco ; Kunze, Astrid ; Corekcioglu, Gozde. In: IZA Discussion Papers. RePEc:iza:izadps:dp17893.

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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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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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2024Subsidizing private childcare in a universal regime. (2024). Rasanen, Tapio ; Osterbacka, Eva. In: Review of Economics of the Household. RePEc:kap:reveho:v:22:y:2024:i:1:d:10.1007_s11150-023-09657-7.

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2025Heterogeneous Tax-Cut Pass-Through and Market Structure. (2025). Chang, Yenjae. In: Review of Industrial Organization. RePEc:kap:revind:v:66:y:2025:i:2:d:10.1007_s11151-024-09986-6.

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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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2025Single and partnered mothers’ labour market consequences of long family leave. (2025). Morosow, Kathrin ; Jalovaara, Marika. In: SocArXiv. RePEc:osf:socarx:gbjt5_v1.

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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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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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2024Passthrough of Retail Price Regulation in the Market for Pharmaceuticals. (2024). Markkanen, Jaakko. In: ETLA Working Papers. RePEc:rif:wpaper:123.

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2025The Importance of Self-Selection and Childcare Leave Length for Child Penalty. (2025). Rsnen, Tapio ; Sterbacka, Eva. In: European Journal of Population. RePEc:spr:eurpop:v:41:y:2025:i:1:d:10.1007_s10680-024-09726-2.

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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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2024The Impact of Transitory Climate Risk on Firm Valuation and Financial Institutions: A Stress Test Approach. (2024). Schult, Alexander ; Mller, Sebastian ; Friedl, Gunther ; Spagnoli, Alberto. In: Schmalenbach Journal of Business Research. RePEc:spr:sjobre:v:76:y:2024:i:1:d:10.1007_s41471-023-00166-y.

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2024Who Benefits from Cash†for†Care? Effects of a Home Care Subsidy on Maternal Employment, Childcare Choices, and Children’s Development. (2024). Oberfichtner, Michael ; Collischon, Matthias ; Kuehnle, Daniel. In: Journal of Human Resources. RePEc:uwp:jhriss:v:59:y:2024:i:4:p:1011-1051.

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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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2025Tax credits and child outcomes: lessons from the United States, the United Kingdom and Canada. (2025). Michelmore, Katherine. In: Fiscal Studies. RePEc:wly:fistud:v:46:y:2025:i:1:p:65-90.

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2024Heterogeneous pass-through over space and time: The case of Germanys fuel tax discount. (2024). Frondel, Manuel ; Vance, Colin ; Thiel, Patrick. In: Ruhr Economic Papers. RePEc:zbw:rwirep:300564.

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2024Nudging for tax compliance: A meta-analysis. (2024). Antinyan, Armenak ; Asatryan, Zareh. In: ZEW Discussion Papers. RePEc:zbw:zewdip:300677.

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Works by Tuomas Kosonen:

YearTitleTypeCited
2014To Work or Not to Work? The Effect of Childcare Subsidies on the Labour Supply of Parents In: The B.E. Journal of Economic Analysis & Policy.
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2013To Work or not to Work? The Effect of Child-Care Subsidies on the Labour Supply of Parents.(2013) In: CESifo Working Paper Series.
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This paper has nother version. Agregated cites: 24		paper
2011To work or not to work? The effct of child-care subsidies on the labour supply of parents.(2011) In: Working Papers.
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This paper has nother version. Agregated cites: 24		paper
2012The Impact of Tax Incentives on the Economic Activity of Entrepreneurs In: Working Papers.
[Full Text][Citation analysis]		paper19
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: 19		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: 19		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: 19		paper
2015Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper29
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: 29		article
2015Firm types, price-setting strategies, and consumption-tax incidence.(2015) In: Working Papers.
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2018Firm types, price-setting strategies, and consumption-tax incidence?.(2018) In: Working Paper Series.
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2017Firm types, price-setting strategies, and consumption-tax incidence.(2017) In: Working Papers.
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This paper has nother version. Agregated cites: 29		paper
2015The role of information in tax compliance: Evidence from a natural field experiment In: Economics Letters.
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2013The role of information in tax compliance: Evidence from a natural field experiment.(2013) In: Working Papers.
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This paper has nother version. Agregated cites: 17		paper
2022The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data In: Journal of Environmental Economics and Management.
[Full Text][Citation analysis]		article17
2015More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes In: Journal of Public Economics.
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2020Missing miles: Evasion responses to car taxes In: Journal of Public Economics.
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2019Missing Miles: Evasion Responses to Car Taxes.(2019) In: Working Papers.
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This paper has nother version. Agregated cites: 11		paper
2017Missing Miles: Evasion Responses to Car Taxes.(2017) In: Working Papers.
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This paper has nother version. Agregated cites: 11		paper
2007The Increased Revenue from Finnish Corporate Income Tax in the 1990s In: Discussion Papers.
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2011Encouragement and discouragement. Essays on taxation and government expenditure In: Research Reports.
[Full Text][Citation analysis]		paper3
2019Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment In: Working Papers.
[Full Text][Citation analysis]		paper7
2023Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment.(2023) In: Working Papers.
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This paper has nother version. Agregated cites: 7		paper
2019Tax Compliance in the RentalHousing Market: Evidence from aField Experiment.(2019) In: Discussion Papers.
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This paper has nother version. Agregated cites: 7		paper
2020Discrete Labor Supply: Empirical Evidence and Implications In: Working Papers.
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2022Paying Moms to Stay Home: Short and Long Run Effects on Parents and Children In: Working Papers.
[Full Text][Citation analysis]		paper7
2022Paying Moms to Stay Home: Short and Long Run Effects on Parents and Children.(2022) In: Working Papers.
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2023Paying Moms to Stay Home: Short and Long Run Effects on Parents and Children.(2023) In: NBER Working Papers.
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This paper has nother version. Agregated cites: 7		paper
2024Studying a Sin Tax Scheme with Multiple Reforms - Lessons for Consumption Taxation In: Working Papers.
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2024Studying a Sin Tax Scheme with Multiple Reforms Lessons for Consumption Taxation.(2024) In: Working Papers.
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2024Are Firms Willing to Pay Lower Wages? A Quasi-Experiment on Subminimum Wage Policy In: Working Papers.
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2024Are Firms Willing to Pay Lower Wages? A Quasi-Experiment on Subminimum Wage Policy.(2024) In: Working Papers.
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2024Are Firms Willing to Pay Lower Wages? A Quasi-Experiment on Subminimum Wage Policy.(2024) In: IZA Discussion Papers.
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2024Are Firms Willing to Pay Lower Wages? A Quasi-Experiment on Subminimum Wage Policy.(2024) In: Working Papers.
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2025Fuel taxes, driving, and CO2 emissions: Quasi-experimental evidence In: Working Papers.
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2010What was actually cut in the barbers VAT cut? In: Working Papers.
[Full Text][Citation analysis]		paper4
2013More haircut after VAT cut? On the efficiency of service sector consumption taxes In: Working Papers.
[Full Text][Citation analysis]		paper8
2013Restaurant VAT cut: Cheaper meal and more service? In: Working Papers.
[Full Text][Citation analysis]		paper5
2023Do household tax credits increase consumption? The role of demand elasticity and the extent of demand In: Working Papers.
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2023Discrete Labor Supply: Quasi-Experimental Evidence and Implications In: Working Papers.
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2018Job Displacement, Inter-Regional Mobility and Long-Term Earnings In: IZA Discussion Papers.
[Full Text][Citation analysis]		paper3
2018Job Displacement, Inter-Regional Mobility and Long-Term Earnings.(2018) In: Working Papers.
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This paper has nother version. Agregated cites: 3		paper
2017What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes In: NBER Working Papers.
[Full Text][Citation analysis]		paper125
2017What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes.(2017) In: Working Papers.
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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: 125		article
2019Discrete earnings responses to tax incentives: Empirical evidence and implications In: Working Papers.
[Full Text][Citation analysis]		paper3
2024Vuoden 2018 alkoholilain uudistuksen vaikutuksista In: Working Papers.
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2018Complexity and benefit take-up: Empirical evidence from the Finnish homecare allowance In: Discussion Papers.
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