Jarkko Harju is a senior researcher at the VATT Institute for Economic Research. Harju’s research is focused on empirical public economics with a particular focus on behavioral responses to income taxes and value added taxes.
Harju has worked at VATT since 2008. He received his Ph.D. in economics from the University of Turku in 2013.
For the academic year 2017/18, Harju is a Visiting Scholar at the University of Berkeley.
Harju, J. and Matikka, T. (2016) The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not? International Tax and Public Finance, 23(4), 640-669.
Harju, J. and Kari, S. (2016) Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform. CESifo Economic Studies, 63(1): 45-77.
Harju, J. and Matikka, T. (2016) Business owners and income-shifting: evidence from Finland. Small Business Economics, 46(1), 115-136.
Harju, J. (2013) Voluntary pension savings and tax incentives: Evidence from Finland. FinanzArchiv: Public Finance Analysis, 69(1), 3-29.
- Firm Responses to an Interest Barrier: Empirical Evidence
- How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers
- The effects of size-based regulation on small firms: evidence from VAT threshold
- Firm types, price-setting strategies, and consumption-tax incidence
- The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?