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Aliisa Koivisto
Research Associate
Aliisa Koivisto is a Research Associate at UNU-WIDER where her work focuses on tax research under the Domestic Revenue Mobilization (DRM) programme. She defended her PhD in Economics from University of Helsinki in September 2021. Her research interests include public and development economics, and her recent research has studied firm responses to different tax policies. Previously she worked at VATT Institute for Economic Research in Helsinki.
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Sales recovered faster from the pandemic than employment: Evidence from tax administrative and survey data in ZambiaLike most other countries, the government of Zambia introduced restrictions to control COVID-19, which considerably curtailed normal economic activity...
Competitiveness Debt FinanceJournal Article
The effects of corporate taxes on small firmsWe study the impact of corporate taxes on firm-level investments and business activity by exploiting a 6 percentage-point reduction in the corporate tax rate in 2012–2014 in Finland...
Corporate tax Investment Small businessesWorking Paper
How have formal firms recovered from the pandemic?: Insights from survey and tax administrative data in ZambiaThis paper examines how formal firms have been impacted by and recovered from the pandemic by drawing on two distinct but complementary data sources...
Firms COVID-19 Tax administration dataNews
Understanding taxpayer behaviour better – New data research collaboration in Zambia
Taxation Tax administration data Zambia Working Paper
The case of taxing multinational corporations in Uganda: Do multinational corporations face lower effective tax rates and is there evidence for profit shifting?We study how large domestic firms and multinational corporations compare in their effective tax rates and whether there is evidence of profit shifting out of Uganda...
Multinational firms Profit shifting Effective tax rate