Centre of Excellence in Tax Systems Research
Tax Systems Research
Kotakorpi Kaisa (Tampere University, TU); Harju Jarkko (TU); Kosonen Tuomas (VATT Institute for Economic Research) and Pirttilä Jukka (University of Helsinki)
Because modern welfare states collect a very large share of national product as tax revenues, tax systems have a crucial role for economic performance. Taxation is also needed to solve environmental and health problems and to alleviate inequalities.
The Centre of Excellence in Tax Systems Research studies all these features of the tax system using versatile methods in economics: statistical analyses with large administrative datasets and complementary survey data, randomised experiments and new theoretical modelling. The research challenges many earlier findings on the impact of taxation on firm and individual behaviour, leading to fundamentally influential policy recommendations on the design of a good tax system. The research in the CoE is a joint effort between Finnish institutions conducting high-quality tax research as well as international top researchers in the field.