Jarkko Harju

PhD in Economics
Senior Researcher at VATT Institute for Economic Research in Helsinki, Finland (www.vatt.fi/en)
Visiting Scholar at University of Berkeley (academic year 2017/18)

Other affiliations: CESifo Institute in Munich, University of Turku
Email: jarkko.harju(at)vatt.fi,

Research interests
I concentrate on empirical research in the field of public economics. Lately I have conducted research on the incidence of consumption taxes, the effects of income taxes on firm payout policies, and the effects of size-based thresholds on the behavior of small businesses. Currently I study the effects of environmental taxes (especially on private motoring). I also examine the questions related to tax evasion, and the issues related to public vs. private pension savings.

Published articles
"The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?" International Tax and Public Finance, 2016, 23(4), 640-669. (with Tuomas Matikka)

"Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform" CESifo Economic Studies, forthcoming, 2016. (with Seppo Kari)

Business owners and income-shifting: evidence from Finland Small Business Economics, 2016, 46(1), 115-136. (with Tuomas Matikka)

Voluntary pension savings and tax incentives: Evidence from FinlandFinanzArchiv: Public Finance Analysis, 2013, 69(1), 3-29.

Work in progress
"The effects of size-based regulation on small firms: Evidence from VAT threshold" (with Tuomas Matikka and Timo Rauhanen). (paper) Submitted

"What Goes Up May Not Come Down: Asymmetric Pass through of Value Added Taxes" (with Youssef Benzarti, Dorian Carloni and Tuomas Kosonen).

"Firm types, price-setting strategies, and consumption-tax incidence" (with Tuomas Kosonen and Oskar Nordström-Skans). (paper)

"How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers" (with Wian Bonzaaier, Tuomas Matikka and Jukka Pirttilä). (paper)

"Tax incidence in the fuel market: evidence from station-level data" (with Tuomas Kosonen and Marita Laukkanen) 

Missing Miles: Avoidance and Evasion Responses to Car 
(with Tuomas Kosonen and Joel Slemrod).

Public pensions and private savings: 
Substitutes or complements?
(with Tuomas Matikka).

"The effect of dividend tax thresholds on investments" (with Aliisa Koivisto, Li Liu and Tuomas Matikka).


PhD thesis: "Essays on taxation - Evidence from tax reforms", University of Turku, Grade 6/7, Public defense December 5, 2013, opponent: Tuomas Pekkarinen.

Awards: Distinguished CESifo Affiliate Award (Public Sector Economics), 2014, IIPF Young Economist Award, 2014.

Referee in journals: Journal of Public Economics, International Tax and Public Finance, CESifo Economic Studies, Labour Economics.

Recent seminar presentations (selected): IIPF 2016, CESifo Public Economics Area Conference 2016/2015, EEA 2015, ZEW Public Economics Seminar 2015, OFS Oslo 2015.

Non-academic interests: Tennis and snowboarding.
Recent research stuff

Tax-incidence: Restaurant VAT rate cut and firm types (slides, paper)

Bunching at the VAT threshold (paperslides

Fuel tax-incidence: Evidence from a diesel tax reform (slides)
Supply side anticipation to the tax reform

How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers