Jarkko Harju
Biographic Data
| ID | 5868518 |
|---|---|
| NAME | Jarkko Harju |
| GIVEN NAMES | Jarkko |
| FAMILY NAME | Harju |
| SIGNATURE | HARJU J |
| AFFILIATIONS | VATT Institute for Economic Research |
| ORCID | 0000-0003-2027-4343 |
| VERIFIED | Yes |
| TOTAL WORKS | 4 |
| TOTAL CITATIONS | 8 |
| AUTHOR COUNT | 4 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2013 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 1 |
Selection into Entrepreneurship, Income Mobility and Firm Performance
Using full-population data from Finland, we show that individuals at the top of the income distribution are significantly more likely to start new incorporated businesses. High-income earners also establish more successful and productive businesses than others. In contrast, parental income is not linked with selection into new entrepreneurship or firm-level outcomes. We find that income gains from entrepreneurship are rather similar across indivi…
What Goes Up May Not Come Down
This paper shows that prices respond more to increases than to decreases in Value-Added Taxes (VATs). First, using all VAT reforms from 1996 to 2015 across all European countries we show that prices respond 3 to 4 times more to VAT increases than decreases. Second, using a plausibly exogenous VAT reform, we show that the asymmetry persists over several years. Third, we document several empirical features of this asymmetry that are inconsistent wi…
Business owners and income-shifting
Voluntary Pension Savings and Tax Incentives
This paper studies empirically savers' behavioral responses to the Finnish tax reform of 2005 by using comprehensive panel data. The tax schedule of voluntary pension savings changed from progressive to proportional, changing the saving incentives in different subgroups. The results indicate that the reform altered saving behavior by reducing voluntary pension saving coverage among high income earners by 4 percentage points and increasing it amon…
What Goes Up May Not Come Down
This paper shows that prices respond more to increases than to decreases in Value-Added Taxes (VATs). First, using all VAT reforms from 1996 to 2015 across all European countries we show that prices respond 3 to 4 times more to VAT increases than decreases. Second, using a plausibly exogenous VAT reform, we show that the asymmetry persists over several years. Third, we document several empirical features of this asymmetry that are inconsistent wi…
Voluntary Pension Savings and Tax Incentives
This paper studies empirically savers' behavioral responses to the Finnish tax reform of 2005 by using comprehensive panel data. The tax schedule of voluntary pension savings changed from progressive to proportional, changing the saving incentives in different subgroups. The results indicate that the reform altered saving behavior by reducing voluntary pension saving coverage among high income earners by 4 percentage points and increasing it amon…
Business owners and income-shifting
What Goes Up May Not Come Down
This paper shows that prices respond more to increases than to decreases in Value-Added Taxes (VATs). First, using all VAT reforms from 1996 to 2015 across all European countries we show that prices respond 3 to 4 times more to VAT increases than decreases. Second, using a plausibly exogenous VAT reform, we show that the asymmetry persists over several years. Third, we document several empirical features of this asymmetry that are inconsistent wi…
Selection into Entrepreneurship, Income Mobility and Firm Performance
Using full-population data from Finland, we show that individuals at the top of the income distribution are significantly more likely to start new incorporated businesses. High-income earners also establish more successful and productive businesses than others. In contrast, parental income is not linked with selection into new entrepreneurship or firm-level outcomes. We find that income gains from entrepreneurship are rather similar across indivi…
Economics (3 works) · Business (2 works) · Corporate Taxation and Avoidance (2 works) · Entrepreneurship (2 works) · Fiscal Policy and Economic Growth (2 works) · Incentive (2 works) · Labour economics (2 works) · Market economy (2 works) · Public economics (2 works) · Tax reform (2 works)