Professor Jarkko Harju
- The Daniel Jack Chair of Political Economy (Economics)
Publications
Prior publications
Article
Jarkko Harju, Sami Jysmä, Aliisa Koivisto, Tuomas Kosonen (2026) Do tax credits for cleaning services increase consumption? International Tax and Public Finance Tampere University. (doi: 10.1007/s10797-025-09912-w)
Youssef Benzarti, Jarkko Harju, Tuomas Matikka, Ella Mattinen, Alisa Tazhitdinova (2026) Moral Hazard and Adverse Selection in the Social Insurance Market for Entrepreneurs Crossref. (doi: 10.2139/ssrn.6352160)
Jarkko Harju, Kaisa Kotakorpi, Tuomas Matikka, Annika Nivala (2025) Tax enforcement and firm performance International Tax and Public Finance Tampere University. (doi: 10.1007/s10797-025-09895-8)
Jarkko Harju (2025) Huippuyksiköt pitkäaikaisen tutkimuksen mahdollistajana – Esimerkkinä Verotutkimuksen huippuyksikkö Kansantaloudellinen aikakauskirja Tampere University.
Jarkko Harju, Ilpo Kauppinen, Olli Ropponen (2025) Firm responses to an interest barrier Fiscal Studies Tampere University. (doi: 10.1111/1475-5890.12401)
Jouko Verho, Jarkko Harju (2025) Copayments for Prescription Drugs Health Economics (United Kingdom) Tampere University. (doi: 10.1002/hec.4955)
Jarkko Harju, Aliisa Koivisto, Tuomas Matikka (2022) The effects of corporate taxes on small firms Journal of Public Economics Tampere University. (doi: 10.1016/j.jpubeco.2022.104704)
Jarkko Harju, Tuomas Kosonen, Marita Laukkanen, Kimmo Palanne (2022) The heterogeneous incidence of fuel carbon taxes Journal of Environmental Economics and Management Tampere University. (doi: 10.1016/j.jeem.2021.102607)
Benzarti, Y., Harju, J. (2021) Can payroll tax cuts help firms during recessions? Journal of Public Economics Scopus - Elsevier. ISSN 00472727 (doi: 10.1016/j.jpubeco.2021.104472)
Jarkko Harju, Tuomas Kosonen (2021) Kotitalousvähennyksen ja laajemmin työllisyysvaikutusten tutkimisesta Työpoliittinen aikakauskirja Tampere University.
Jarkko Harju (2021) Työntekijöiden edustus yrityksen päätöksenteossa - Tehotonta ja turhaa vai kaikille parempi? Teollisuuden Palkansaajat Edistys Analyysi Tampere University.
Youssef Benzarti, Jarkko Harju (2021) Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production Journal of the European Economic Association Tampere University. (doi: 10.1093/jeea/jvab010)
Jarkko Harju, Simon Jäger, Benjamin Schoefer (2021) Voice at work: The effects of worker representation on worker welfare and firm performance. VOX EU Tampere University.
Youssef Benzarti, Jarkko Harju, Tuomas Matikka (2020) Does Mandating Social Insurance Affect Entrepreneurial Activity? American Economic Review Insights Tampere University. (doi: 10.1257/aeri.20190097)
Jarkko Harju, Tuomas Kosonen, Joel Slemrod (2020) Missing miles: Evasion responses to car taxes Journal of Public Economics Crossref. (doi: 10.1016/j.jpubeco.2019.104108)
Benzarti, Y., Carloni, D., Harju, J., Kosonen, T. (2020) What goes up may not come down: Asymmetric incidence of value-added taxes Journal of Political Economy Scopus - Elsevier. ISSN 1537534X 00223808 (doi: 10.1086/710558)
Jarkko Harju, Tuomas Matikka, Timo Rauhanen (2019) Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations? Journal of Public Economics Crossref. (doi: 10.1016/j.jpubeco.2019.02.003)
Almunia, M., Harju, J., Kotakorpi, K., Tukiainen, J., Verho, J. (2019) Expanding access to administrative data: the case of tax authorities in Finland and the UK International Tax and Public Finance Scopus - Elsevier. ISSN 15736970 09275940 (doi: 10.1007/s10797-018-9525-0)
Boonzaaier, W., Harju, J., Matikka, T., Pirttilä, J. (2019) How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers International Tax and Public Finance Scopus - Elsevier. ISSN 15736970 09275940 (doi: 10.1007/s10797-019-09550-z)
Harju, J., Kosonen, T., Skans, O.N. (2018) Firm types, price-setting strategies, and consumption-tax incidence Journal of Public Economics Scopus - Elsevier. ISSN 00472727 (doi: 10.1016/j.jpubeco.2018.06.006)
Harju, J., Kari, S. (2017) Dividend taxes and decisions of MNEs: Evidence from a finnish tax reform CESifo Economic Studies Scopus - Elsevier. ISSN 16127501 1610241X (doi: 10.1093/cesifo/ifw001)
Harju, J., Matikka, T. (2016) Business owners and income-shifting: evidence from Finland Small Business Economics Scopus - Elsevier. ISSN 15730913 0921898X (doi: 10.1007/s11187-015-9679-4)
Harju, J., Matikka, T. (2016) The elasticity of taxable income and income-shifting: what is “real” and what is not? International Tax and Public Finance Scopus - Elsevier. ISSN 15736970 09275940 (doi: 10.1007/s10797-016-9393-4)
Jarkko Harju, Tuomas Matikka, Jukka Pirttilä, Olli Ropponen (2013) Miten yrityksiä tulisi verottaa? Talous & yhteiskunta Tampere University.
Harju, J. (2013) Voluntary pension savings and tax incentives: Evidence from Finland FinanzArchiv Scopus - Elsevier. ISSN 00152218 16140974 (doi: 10.1628/001522113X663451)
working-paper
Jarkko Harju, Tuomas Kosonen, Marita Laukkanen, Kimmo Palanne, Satu Suonto (2025) Fuel taxes, driving, and CO₂ emissions FIT Working Paper Tampere University.
Jarkko Harju, Kaisa Kotakorpi, Tuomas Matikka, Annika Nivala (2024) How Do Firms Respond to Risk-based Tax Audits? FIT Working Paper Tampere University.
Jarkko Harju, Toni Juuti, Tuomas Matikka (2023) Stairway to Heaven? Selection into Entrepreneurship, Income Mobility and Firm Performance FIT Working Paper Tampere University.
Jouko Verho, Jarkko Harju (2023) Moral Hazard in Drug Purchases FIT Working Paper Tampere University.
Jarkko Harju, Sami Jysmä, Aliisa Koivisto, Tuomas Kosonen (2023) Do Household Tax Credits Increase Consumption? The Role of Demand Elasticity and the Extent of Demand FIT Working Paper Tampere University.
Jarkko Harju, Ilpo Kauppinen, Olli Ropponen (2023) Firm Responses to an Interest Barrier FIT Working Paper Tampere University.
Jarkko Harju, Aliisa Koivisto, Tuomas Matikka (2022) The Effects of Corporate Taxes on Small Firms Tampere Economic Working Papers Tampere University. ISBN 978-952-03-2273-1
Youssef Benzarti, Jarkko Harju (2021) Can Payroll Tax Cuts Help Firms During Recessions? Tampere Economic Working Papers Tampere University. ISBN 978-952-03-1945-8
Youssef Benzarti, Jarkko Harju (2021) Can Payroll Tax cuts Help Firms During Recessions? CESifo Working Paper Tampere University.
Youssef Benzarti, Jarkko Harju (2021) Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production VATT Working Papers Tampere University. ISBN 978-952-274-269-8
Other
Jarkko Harju, Yvette Lind (2024) Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities Nordic Tax Journal Tampere University. (doi: 10.2478/ntaxj-2024-0009)
Benzarti, Y., Harju, J. (2021) Can Payroll Tax Cuts Help Firms during Recessions? SSRN Scopus - Elsevier. ISSN 15565068
Benzarti, Y., Harju, J. (2021) Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production SSRN Scopus - Elsevier. ISSN 15565068 (doi: 10.2139/ssrn.3810736)
Benzarti, Y., Harju, J. (2020) Can Payroll Tax Cuts Help Firms during Recessions? SSRN Scopus - Elsevier. ISSN 15565068
Harju, J., Koivisto, A., Matikka, T. (2020) The Effects of Corporate Taxes on Small Firms SSRN Scopus - Elsevier. ISSN 15565068 (doi: 10.2139/ssrn.3551017)
Benzarti, Y., Harju, J. (2020) Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production SSRN Scopus - Elsevier. ISSN 15565068
Benzarti, Y., Harju, J., Matikka, T. (2019) Does Mandating Social Insurance Affect Entrepreneurial Activity? SSRN Scopus - Elsevier. ISSN 15565068
Benzarti, Y., Harju, J., Matikka, T. (2019) Does Mandating Social Insurance Affect Entrepreneurial Activity? SSRN Scopus - Elsevier. ISSN 15565068 (doi: 10.2139/ssrn.3410779)
Harju, J., Kosonen, T., Slemrod, J. (2019) Missing Miles: Evasion Responses to Car Taxes SSRN Scopus - Elsevier. ISSN 15565068 (doi: 10.2139/ssrn.3467516)
Benzarti, Y., Harju, J. (2018) Are Taxes Turning Humans into Machines? Using Payroll Tax Variation to Estimate the Capital-Labor Elasticity of Substitution. SSRN Scopus - Elsevier. ISSN 15565068 (doi: 10.2139/ssrn.3189214)
Website
Jarkko Harju, Aliisa Koivisto, Tuomas Matikka (2024) Mitä uutta tiedämme yritysverojen vaikutuksista? FIT-kirjoitussarja Tampere University.