Timo Rauhanen

Timo Rauhanen

Senior Researcher, D.Sc.(Econ.)

Research areas: tax subsidies taxation


Tel. +358 295 519 441

Timo Rauhanen is a senior researcher in the Business regulation and international economics research area. He has researched the impacts of reforms to corporate, capital income and value-added taxation. In recent years he has concentrated on researching tax subsidies and is finalizing his PhD thesis on the subject at the University of Eastern Finland. Timo has worked at VATT since its foundation and previously worked in the Tax Administration, Statistics Finland and the Ministry of Finance.  

Selected articles Selected articles

Harju, J., Matikka, T. and Rauhanen, T. (2016) The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold. CESifo Working Paper Series No. 6115.

VATT Working Papers VATT Working Papers