Publications

Tax planning and investment responses to dividend taxation
International Tax and Public Finance, 2024

How have formal firms recovered from the pandemic? Insights from survey and tax administrative data in Zambia
Journal of African Economies, 2023
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.

Working papers

Do household tax credits increase consumption? The role of demand elasticity and the extent of demand
FIT working paper 8/2023
with Jarkko Harju, Sami Jysmä and Tuomas Kosonen

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.

Reports and policy briefs

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