Tuomas Matikka : Citation Profile

Government of Finland (96% share)
CESifo (4% share)

8

H index

8

i10 index

231

Citations

RESEARCH PRODUCTION:

9

Articles

30

Papers

RESEARCH ACTIVITY:

   11 years (2013 - 2024). See details.
   Cites by year: 21
   Journals where Tuomas Matikka has often published
   Relations with other researchers
   Recent citing documents: 43.    Total self citations: 13 (5.33 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pma1868
   Updated: 2025-12-20    RAS profile: 2025-04-07    
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Relations with other researchers

Works with:

Harju, Jarkko (9)

Kyyrä, Tomi (3)

Kosonen, Tuomas (2)

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

Is cited by:

Selin, Håkan (15)

Peichl, Andreas (15)

Harju, Jarkko (12)

Doerrenberg, Philipp (10)

Siegloch, Sebastian (10)

sicsic, michaël (9)

Almunia, Miguel (9)

Neisser, Carina (8)

Desiere, Sam (7)

Waldenström, Daniel (7)

Bastani, Spencer (7)

Cites to:

Saez, Emmanuel (75)

Chetty, Raj (74)

Selin, Håkan (29)

Slemrod, Joel (29)

Pirttilä, Jukka (27)

Harju, Jarkko (20)

Friedman, John (16)

Kari, Seppo (15)

Kosonen, Tuomas (13)

Blundell, Richard (13)

Piketty, Thomas (13)

Main data

Where Tuomas Matikka has published?

Journals with more than one article published# docs
International Tax and Public Finance2
Journal of Public Economics2

Working Papers Series with more than one paper published# docs
Working Papers / VATT Institute for Economic Research14
Working Papers / Finnish Centre of Excellence in Tax Systems Research4
CESifo Working Paper Series / CESifo4
Working Papers / Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE2

Recent works citing Tuomas Matikka (2025 and 2024)

YearTitle of citing document
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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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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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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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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2024Explaining Benefit Take-up Behavior – The Role of Financial Incentives. (2024). Selin, Håkan ; Rosenqvist, Olof. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11402.

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2024Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules. (2024). Selin, Håkan. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11491.

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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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2025A Reminder That Never Gets Old: Behavioral Effects of an Annual Pension Statement. (2025). Malisa, Amedeus ; Schuetz, Jana ; Schneider, Andrea ; Hagen, Johannes. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12287.

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2024Economic predictors of the subjective experience of financial stress. (2024). van Dijk, Wilco W ; Simonse, Olaf ; van Dillen, Lotte F. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:42:y:2024:i:c:s2214635024000480.

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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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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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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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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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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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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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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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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 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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2025Combining Part-time Work and Social Benefits: Empirical Evidence from Finland. (2025). Matikka, Tuomas ; Kyyr, Tomi ; Kalin, Salla. In: Working Papers. RePEc:fit:wpaper:36.

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2024Taxing dividends in a dual income tax system - The Nordic experience with the income splitting rules. (2024). Selin, Håkan. In: Working Paper Series. RePEc:hhs:ifauwp:2024_020.

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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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2024Top Income Taxation: Efficiency, Social Welfare and the Laffer Curve. (2024). Lundberg, Jacob. In: Working Paper Series. RePEc:hhs:iuiwop:1492.

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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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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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2024Born under the Bad Sign: Intergenerational Effects of the Finnish Great Depression of the Early 1990s. (2024). Haapanen, Mika ; Böckerman, Petri ; Bockerman, Petri ; Mangyo, Eiji. In: IZA Discussion Papers. RePEc:iza:izadps:dp16750.

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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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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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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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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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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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2025The marginal value of public funds: a brief guide and application to tax policy. (2025). Bastani, Spencer. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:4:d:10.1007_s10797-024-09860-x.

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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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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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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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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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2024Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules. (2024). Selin, Håkan ; Hkan, Selin. In: Nordic Tax Journal. RePEc:vrs:notajo:v:2024:y:2024:i:s1:p:83-94:n:1006.

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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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Works by Tuomas Matikka:

YearTitleTypeCited
2020Does Mandating Social Insurance Affect Entrepreneurial Activity? In: American Economic Review: Insights.
[Full Text][Citation analysis]		article13
2019Does Mandating Social Insurance Affect Entrepreneurial Activity?.(2019) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 13		paper
2019Does Mandating Social Insurance Affect Entrepreneurial Activity?.(2019) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 13		paper
2018Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland In: Scandinavian Journal of Economics.
[Full Text][Citation analysis]		article26
2015The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland.(2015) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 26		paper
2013The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not? In: Working Papers.
[Full Text][Citation analysis]		paper8
2014The Elasticity of Taxable Income and Income-Shifting: What is Real and What is Not? In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper64
2014The Elasticity of Taxable Income and Income-shifting: What is Real and What is Not?.(2014) In: Working Papers.
[Full Text][Citation analysis]
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.
[Full Text][Citation analysis]
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.
[Full Text][Citation analysis]		paper1
2016The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper13
2016The effects of size-based regulation on small firms: evidence from VAT threshold.(2016) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 13		paper
2018How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper18
2017How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers.(2017) In: Working Papers.
[Full Text][Citation analysis]
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.
[Full Text][Citation analysis]
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.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 18		paper
2019Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations? In: Journal of Public Economics.
[Full Text][Citation analysis]		article37
2022The effects of corporate taxes on small firms In: Journal of Public Economics.
[Full Text][Citation analysis]		article11
2020The Effects of Corporate Taxes on Small Firms.(2020) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 11		paper
2022The Effects of Corporate Taxes on Small Firms.(2022) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 11		paper
2014Essays on behavioral responses to income taxes In: Research Reports.
[Full Text][Citation analysis]		paper0
2020Discrete Labor Supply: Empirical Evidence and Implications In: Working Papers.
[Full Text][Citation analysis]		paper1
2022Once or Twice a Month? The Impact of Payment Frequency on Spending Behavior In: Working Papers.
[Full Text][Citation analysis]		paper0
2023Combining Part-time Work and Social Benefits: Empirical Evidence from Finland In: Working Papers.
[Full Text][Citation analysis]		paper1
2024Combining Part-time Work and Social Benefits: Empirical Evidence from Finland.(2024) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 1		paper
2024Combining Part-Time Work and Social Benefits: Empirical Evidence from Finland.(2024) In: IZA Discussion Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 1		paper
2024How Do Firms Respond to Risk-based Tax Audits? In: Working Papers.
[Full Text][Citation analysis]		paper0
2024How Do Firms Respond to Risk-based Tax Audits?.(2024) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 0		paper
2024Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance In: Working Papers.
[Full Text][Citation analysis]		paper2
2023Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance.(2023) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 2		paper
2024Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance.(2024) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 2		paper
2013Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform In: Working Papers.
[Full Text][Citation analysis]		paper1
2014Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland In: Working Papers.
[Full Text][Citation analysis]		paper7
2016Does information increase the take-up of social benefits? Evidence from a new benefit program In: Working Papers.
[Full Text][Citation analysis]		paper10
2023Discrete Labor Supply: Quasi-Experimental Evidence and Implications In: Working Papers.
[Full Text][Citation analysis]		paper0
2016Business owners and income-shifting: evidence from Finland In: Small Business Economics.
[Full Text][Citation analysis]		article5
2019Discrete earnings responses to tax incentives: Empirical evidence and implications In: Working Papers.
[Full Text][Citation analysis]		paper3
2022Does sending letters increase the take-up of social benefits? Evidence from a new benefit program In: Empirical Economics.
[Full Text][Citation analysis]		article7
2017Revenue-maximizing top earned income tax rate in the presence of income-shifting In: Nordic Tax Journal.
[Full Text][Citation analysis]		article3

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated November, 20 2025. Contact: CitEc Team