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Research

Adverse Selection and Moral Hazard in Social Insurance for Entrepreneurs

We estimate entrepreneurs' preferences for social insurance coverage and the extent of adverse selection and moral hazard in social insurance for entrepreneurs in Finland.

Research

Tax Incidence Anomalies

This paper reviews the literature on the incidence of consumption and labor taxes and focuses on the empirical results that show stark departures from the canonical model of tax incidence, which I refer to as anomalies.

Can VAT Cuts and Anti-Profiteering Measures Dampen the Effects of Food Price Inflation?

This research estimates the effect of a temporary and large (21 p.p.) value-added tax (VAT) cut and anti-profiteering measures on food necessities during a period of high inflation in Argentina.

Research

Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada

We use tax return data to estimate the effect of capital gains taxation on short-run and long-run capital gains realizations in Canada.

Research

Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms

This research uses all value-added tax (VAT) changes across EU Member States from 1988 to 2016 to estimate the effect of VATs on trade flows.

Research

Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production

This research uses quasi-experimental variation in payroll taxes to estimate their incidence and investigate how firms use their input factors.

Research

Can Payroll Tax Cuts Help Firms During Recessions?

This paper estimates the effect of payroll tax cuts on firm-level employment and balance-sheet outcomes during economic downturns.

Research

What Goes Up May Not Come Down: Asymmetric Incidence of Value Added Taxes

This paper provides evidence that prices respond significantly more strongly to increases than to decreases in value-added taxes (VATs).

Research

Are Changes of Organizational Form Costly? Income Shifting and Business Entry Responses to Taxes

Drawing on administrative panel data covering the full population of business owners in the UK, we study the effects of differential tax liabilities across organizational forms on business entry and on income shifting.

Research

Does Mandating Social Insurance Affect Entrepreneurial Activity?

This research estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland.

Our Research: International Evidence

Adverse Selection and Moral Hazard in Social Insurance for Entrepreneurs

Tax Incidence Anomalies

Can VAT Cuts and Anti-Profiteering Measures Dampen the Effects of Food Price Inflation?

Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada

Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms

Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production

Can Payroll Tax Cuts Help Firms During Recessions?

What Goes Up May Not Come Down: Asymmetric Incidence of Value Added Taxes

Are Changes of Organizational Form Costly? Income Shifting and Business Entry Responses to Taxes

Does Mandating Social Insurance Affect Entrepreneurial Activity?

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