I am a postdoctoral fellow at MIT and a senior researcher at VATT Institute for Economic Research. In my research, I explore how various policy measures including taxes and transfers influence individuals and firms. I received my PhD in Economics from the University of Helsinki in 2021. I am also part of the Finnish Centre of Excellence in Tax Systems Research.
Contact: aliisa.koivisto @ vatt.fi
Do household tax credits increase consumption?
International Tax and Public Finance, forthcoming, 2025
with Jarkko Harju, Sami Jysmä and Tuomas Kosonen
Tax planning and investment responses to dividend taxation
International Tax and Public Finance, Volume 32, 2025
(Working paper version here)
How have formal firms recovered from the pandemic? Insights from survey and tax administrative data in Zambia
Journal of African Economies, Volume 33, Issue 5, November 2024
with Christopher Hoy, Laban Simbeye, Muhammad Abdullah Ali Malik and Mashekwa Maboshe.
The effects of corporate taxes on small firms
Journal of Public Economics, Volume 212, 2022
with Jarkko Harju and Tuomas Matikka.
Essays on the Effects of Taxation on Firms
Dissertation, Publications of the Faculty of Social Sciences 194/2021, University of Helsinki.
Improving VAT Compliance by Switching Who Remits the Tax: Evidence from Construction Firms
VATT working papers 170/2024
with Juho Junttila and Annika Nivala
Estimating tax gaps in Zambia - A bottom-up approach based on audit assessments
WIDER Working Paper 2023/25
with Kwabena Adu-Ababio, Eliya Lungu, Evaristo Mwale, Jonathan Msoni and Kangwa Musole
Assessing the impact of an intervention to withhold value-added tax in Zambia
WIDER Working Paper 2023/21
with Kwabena Adu-Ababio, Andreya Kumwenda, Gregory Chileshe, John Mulenga, Mutemwa Mebelo, Ian Mufana and Yenda Shamabobo
The case of taxing multinational corporations in Uganda - Do multinational corporations face lower effective tax rates and is there evidence for profit shifting?
WIDER Working Paper 51/2021
with Nicholas Musoke, Dorothy Nakyambadde and Caroline Schimanski.
Trade war weakens export outlook for Finnish companies
Analysis article in Bank of Finland Bulletin 19.6.2025
with Tommi Salenius
Mitä uutta tiedämme yritysverojen vaikutuksista?
FIT Kirjoitussarja 8/2024
with Jarkko Harju and Tuomas Matikka
New estimates on the share of tax evasion in Zambia
UNU-WIDER Research Brief 2/2023
with Kwabena Adu-Ababio
Did withholding value-added tax improve revenue collection in Zambia?
UNU-WIDER Research Brief 1/2023
with Kwabena Adu-Ababio
Yhteisöveron lasku ei lisännyt investointeja – vauhditti pienten yritysten toimintaa
VATT Policy Brief 4-2022
with Jarkko Harju and Tuomas Matikka
Do Corporate Tax Cuts Boost Small Firms?
SNS Research Brief 83/2022
with Jarkko Harju and Tuomas Matikka.
Kotitalousvähennyksen vaikutukset kotitalouspalvelujen kulutukseen, työllisyyteen ja harmaaseen talouteen
VATT Muistiot 60/2021
with Jarkko Harju, Sami Jysmä and Tuomas Kosonen.
Does Household Tax Credit Increase Demand and Employment in the Service Sector?
Publications of the government’s analysis, assessment and research activities 2021:1
with Jarkko Harju, Sami Jysmä and Tuomas Kosonen.
Business taxation, investments and productivity
Publications of the government’s analysis, assessment and research activities 2017:6
with Jarkko Harju, Seppo Kari, Tero Kuusi, Tuomas Matikka, Niku Määttänen, Mika Pajarinen, Olli Ropponen, Petri Rouvinen and Tarmo Valkonen.
Photo credit: Anustup Kundu