Seminars

1. Research
2. Seminars

We organize seminars for researchers on Wednesdays from 10 to 11 a.m. The seminars are held either in the seminar room (Economicum, Arkadiankatu 7, 4th floor), in hybrid format, or via Teams. You can see how the event is arranged from the seminar title. The research presentations at the seminar mainly consist of ongoing research projects, and the purpose of the seminar is to discuss and comment on questions related to the research. The presentations made in the seminars are not intended for publication.

FORTHCOMING

2026

21.1. Sami Jysmä (Labore): Estimating the Effects of Firm Size-Based Regulation: A New Approach and Evidence from a Payroll Tax Notch (hybrid).

Abstract: This paper estimates the effects of payroll taxation on firm scale and input choices. We exploit a Finnish reform that abolished a firm-size-based capital depreciation threshold, above which employer payroll tax rates increased sharply, creating a tax notch. We document substantial impacts on the firm-size distribution and firm dynamics that extend well beyond the threshold. We show that conventional difference-in-differences estimators are biased when such local discontinuities generate extensive movement in the distribution, and we develop a new method that provides bounds for the reform’s effects. Applying this approach, we find large impacts on employment, revenues, and investment, consistent with significant scaling responses. Our incidence estimates imply that the burden of payroll taxes is shared between firm owners and workers at roughly 37–63 percent, respectively.

PAST SEMINAR

• 14.1. Lotta Lintunen (HY): Changing choices? Primary and secondary effects through times of educational contraction.