Centre of Excellence on Tax Systems Research WP3

Date of project : 2022 - Project ongoing

WP3 of the Centre of Excellence on Tax Systems Research designated by the Academy of Finland for 2022–2029 looks into welfare losses caused by taxation and social security. 

Kolikkokasat

In WP3, research is conducted on the impacts of consumer taxes, income taxes, property taxes and social security on employment, consumption and other behaviour that can be interpreted as resulting in welfare losses caused by taxes and social security.

A key perspective in this research is finding new viewpoints on previous research, either through more realistic consideration of institutions, better research methods, including experiments, or more versatile modelling of different behavioural effects. Individual projects include analysing the discrete labour supply model from the perspective of student financial aid reforms, mapping of various optimisation errors, studying the effects of domestic help credit and targeting of property taxes, and investigating the wider impacts of the basic income experiment, the effects of the exempt amount of unemployment security on employment, and consumption of pharmaceuticals.

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

Aliisa KoivistoJouko VerhoKari HämäläinenTeemu LyytikäinenTuomas KosonenTuomas Matikka Academy of FinlandCentre of Excellence in Tax Systems ResearchCentre of Excellence in Tax Systems ResearchTuomas Kosonen