Centre of Excellence on Tax Systems Research WP2

WP2 of the Centre of Excellence on Tax Systems Research designated by the Academy of Finland for 2022–2029 studies the effectiveness of taxes, subsidies and regulation put in place to promote environmental and health guidance.

WP2 comprises research on the impacts of transport taxes and regulation on transport emissions as well as various studies on the impact of different environmental and energy policies in a broader sense and, on the other hand, the effectiveness of excise duties and regulation associated with health, including the sugar tax or alcohol legislation. 

Regarding the environment, WP2 contains more specifically the following projects: proposing and planning an experiment aiming to promote wider use of electric vehicles, an experiment related to guidance by information focusing on mobility choices, an evaluation of the current transport taxes, subsidies and regulation, an evaluation of the scrapping premium for old vehicles, and the impacts of energy taxes on industry. In addition, experiments related to the circular economy may be carried out with the Ministry of the Environment.

In the context of health, WP2 examines the effect of the sugar tax on the demand for and prices of sweets, ice cream and soft drinks; the impacts of the Alcohol Act on the consumption and prices of alcohol products; and the links between different health-related tax rules in a broader sense on the one hand, and culture as well as consumers’ and decision-makers’ preferences on the other.

Responsible researcher: Tuomas Kosonen, [email protected], +358 295 519 440