Tuomas Kosonen
  • At Labour Institute for Economic Research since: 1st February 2016
  • Education: Doctor of Social Sciences (Economics)
Peer-reviewed scientific articles

Benzarti, Y., Carloni, D., Harju, J. and Kosonen, T. (2020) “What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes”, Journal of Political Economy, forthcoming.

Harju, J., Kosonen, T. and Slemrod, J. (2020) “Missing Miles: Evasion Responses to Car Taxes,” Journal of Public Economics, Volume 181.

Harju, J., Kosonen, T. and Skans, O., N. (2018) “Firm Types, price-Setting strategies, and consumption-Tax incidence,” Journal of Public Economics, Volume 165, Pages 48–72.

Kosonen, T. (2015) “More and cheaper haircut after VAT cut? On the efficiency and incidence of service sector consumption taxes,” Journal of Public Economics, Volume 131, pages 87–100.

Kosonen, T. and Ropponen, O. (2015) “The role of information in tax compliance: Evidence from a natural field experiment,” Economics Letters, Volume 129(C), pages 18-21.

Kosonen, T. (2014) “To work or not to work? The effect of child-care subsidies on the labour supply of parents,” The B.E. Journal of Economic Analysis and Policy, Volume 14, issue 3.

Publications intended for professional communities

Kosonen, T. and Matikka, T. (2019) “Discrete earnings responses to tax incentives: Empirical evidence and implications,” Working papers 326, Labour Institute for Economic Research, Helsinki.

Benzarti, Y., Carloni, D., Harju, J. and Kosonen, T. (2019) “What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes,” NBER Working Papers No. 23849, National Bureau of Economic Research, Inc. (Revise and Resubmit requested at Journal of Political Economy)

Theses

Kosonen, T., (2011) “Encouragement and discouragement, Essays on taxation and government expenditure,” Publications 57, Government Institute for Economic Research, Helsinki.