Published Articles

The Effects of Corporate Taxes on Small Firms

Journal of Public Economics, 212(2022) 104704, 2022.

(with Jarkko Harju and Aliisa Koivisto)


Does Sending Letters Increase the Take-up of Social Benefits? Evidence from a New Benefit Program

Empirical Economics, 63: 3253-3287, 2022.

(with Tuuli Paukkeri)


Does Mandating Social Insurance Affect Entrepreneurial Activity?

American Economic Review: Insights, 2(2): 255-268, 2020.

(with Youssef Benzarti and Jarkko Harju)


Compliance Costs vs. Tax Incentives: Why Do Entrepreneurs Respond to Size-based Regulations?

Journal of Public Economics, 173: 139-164, 2019.

(with Jarkko Harju and Timo Rauhanen)


How Do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers

International Tax and Public Finance, 26(5): 1104-1136, 2019.

(with Wian Boonzaaier, Jarkko Harju and Jukka Pirttilä)


The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland

Scandinavian Journal of Economics, 120(3): 943-973, 2018.


Revenue-maximizing Top Earned Income Tax Rate in the Presence of Income-shifting

Nordic Tax Journal, 1(1): 100-107, 2017.

(with Kaisa Kotakorpi)

Winner of the Nordic Tax Journal Article Prize, 2018


The Elasticity of Taxable Income and Income-Shifting Between Tax Bases: What Is "Real" and What Is Not?

International Tax and Public Finance, 23(4): 640-669, 2016.

(with Jarkko Harju)

Winner of the Distinguished CESifo Affiliate Award, 2014


Business Owners and Income-Shifting: Evidence from Finland

Small Business Economics, 46(1): 115-136, 2016.

(with Jarkko Harju)