Finnish Centre of Excellence in Tax Systems Research

The Centre of Excellence in Tax Systems Research (FIT) conducts world-class research on the tax and transfer system and the underlying distribution of wellbeing.

FIT produces reliable research data that is used both at the forefront of international science and in Finland to support the design of the tax and transfer system. FIT is part of the Research Council of Finland’s Centres of Excellence programme.

The Centre of Excellence in Tax Systems Research (FIT) studies the tax system as a whole. In addition to examining the benefits and drawbacks of different types of taxes and transfers, it also investigates the impact of specific tax system features and regulations. FIT explores how taxation can help address societal challenges and, conversely, what kinds of social costs taxation and regulation may entail. The research draws on a wide range of data sources, including large administrative registers, surveys, and randomised experiments.

The Centre of Excellence in Tax Systems Research (FIT) provides valuable insights to inform tax policy design. At the same time, it generates new knowledge on how individuals and firms make key decisions affecting economic activity. The research is divided into four subprojects. FIT is led by Professor Kaisa Kotakorpi from Tampere University, who also leads one of the subprojects. The other subprojects are headed by Research Professor Tuomas Kosonen (VATT), Professor Jarkko Harju (Tampere University and VATT), and Professor Jukka Pirttilä (University of Helsinki and VATT). Together, the subproject leaders form the management group of the Centre of Excellence in Tax Systems Research.

The research is funded by: Research Council of Finland

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