Research

Peer-reviewed articles

[19] "Tax Enforcement and Firm Performance: Real and Reporting Responses to Risk-Based Tax Audits" with Kaisa Kotakorpi, Tuomas Matikka and Annika Nivala. International Tax and Public Finance, accepted.

[18] "Voice at Work" with Simon Jäger and Benjamin Schoefer. American Economic Journal: Applied Economics, forthcoming. 

[17] "Copayments for Prescription Drugs: The Drivers of Demand Responses" with Jouko Verho. Health Economics, March 2025.

[16] "Firm Responses to an Interest Barrier: Empirical Evidence" with Ilpo Kauppinen and Olli Ropponen. Fiscal Studies, March 2025.

[15] "The Effects of Corporate Taxes on Small Firms" with Aliisa Koivisto and Tuomas Matikka. Journal of Public Economics, August 2022, Volume 212. 

[14] "The Heterogeneous Incidence of Fuel Carbon Taxes: Evidence from Station-Level Data" with Tuomas Kosonen, Marita Laukkanen and Kimmo Palanne. Journal of Environmental Economics and Management, March 2022, Volume 112.

[13] "Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production" with Youssef Benzarti. Journal of European Economic Association, October 2021, Volume 19, Issue 5.

[12] "Can Payroll Tax Cuts Help Firms During Recessions?" with Youssef Benzarti. Journal of Public Economics, August 2021, Volume 200.

[11] "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes" with Youssef Benzarti, Dorian Carloni and Tuomas Kosonen. Journal of Political Economy, 2020, Volume 128, Number 12.

[10] "Does Mandating Social Insurance Affect Entrepreneurial Activity?" with Youssef Benzarti and Tuomas Matikka. American Economic Review: Insights, 2020, 2(2): 255–268.

[9] "Missing Miles: Evasion Responses to Car Taxes” with Tuomas Kosonen and Joel Slemrod. Journal of Public Economics, January 2020, Volume 181. 

[8] "Compliance costs vs. tax incentives: why do entrepreneurs respond to size-based regulations?" with Tuomas Matikka and Timo Rauhanen. Journal of Public Economics, May 2019, Volume 173, Pages 139–164. 

[7] "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers" with Wian Bonzaaier, Tuomas Matikka and Jukka Pirttilä. International Tax and Public Finance, October 2019, Volume 26, Issue 5, pp 1104–1136. 

[6] "Expanding access to administrative data: The case of tax authorities in Finland and the UK" with Miguel Almunia, Kaisa Kotakorpi, Janne Tukiainen and Jouko Verho. International Tax and Public Finance, June 2019, Volume 26, Issue 3, Pages 661–676. 

[5] "Firm types, price-setting strategies, and consumption-tax incidence" with Tuomas Kosonen and Oskar Nordström-Skans. Journal of Public Economics, September 2018, Volume 165, Pages 48–72. 

[4] "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform" with Seppo Kari. CESifo Economic Studies, March 2017, Volume 63, Issue 1, Pages 45–77.

[3] "The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?" with Tuomas Matikka. International Tax and Public Finance, August 2016, Volume 23, Issue 4, Pages 640–669. 

[2] "Business owners and income-shifting: evidence from Finland" with Tuomas Matikka. Small Business Economics, January 2016, Volume 46, Issue 1, Pages 115–136. 

[1] "Voluntary pension savings and tax incentives: Evidence from Finland" FinanzArchiv: Public Finance Analysis, 2013, Volume 69, Issue 1, Pages 3–29.