Seppo Kari

Seppo Kari

Chief Researcher, Research Leader, D.Sc. (Econ.)

Research areas: public finances international corporate taxation taxation

Tel. +358 295 519 419

Seppo Kari is a research leader in the Business regulation and international economics theme. His research has focused on tax policy matters, especially corporate capital taxation and international taxation.

Seppo has been at VATT in various roles since 1998. Previously he worked at the Ministry of Finance and the Finnish Tax Administration. Seppo gained his PhD in economics from the Helsinki School of Economics in 1999.   

Selected articles

Harju, J. and Kari, S. (2016) Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform. CESifo Economic Studies, 63(1): 45-77.

Kari, S. (2015) Corporate tax in an international environment – Problems and possible remedies. Nordic Tax Journal, 1: 1-16.

Kari, S. and Laitila, J. (2015) Non-linear dividend tax and the dynamics of the firm. FinanzArchiv/ Public Finance Analysis, 71: 153-177.

Pirttilä, J., Kari, S. and Karikallio, H. (2008) Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005. Fiscal Studies, 29: 167-196.