Jarkko Harju

Jarkko Harju

Senior Researcher, PhD

Research areas: behavioural responses social security taxation


Tel. +358 295 519 410

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 was a Visiting Scholar at the University of Berkeley.

Selected articles

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.

Doctoral thesis published in VATT series