FIT at IIPF Congress in Lisbon
The Finnish Centre of Excellence in Tax Systems Research (FIT) has a strong presence in the 82nd Annual Congress of the International Institute of Public Finance (IIPF) in Lisbon on 24-26 August 2026. FIT researchers have contributed to 28 high-quality research papers presented at the conference.
The IIPF is the world organization of public finance economists, with around 600 members from 50 countries. The theme of the 2026 Congress, held at ISEG – Lisbon School of Economics & Management, is “Public Finances in Turmoil”.
“Public finances themselves are in turmoil, with many countries facing challenges with both long-term sustainability, as well as tackling higher uncertainty stemming from geopolitical and other risks. At the same time, the public sector as a provider of social insurance to individuals against economic shocks, is all the more important in such turbulent times”, says Kaisa Kotakorpi, the director of FIT and professor at Tampere University.
FIT researchers contribute several research papers directly related to the theme of this year’s Congress, analyzing the design and impacts of social insurance and other public policies, as well as taxation to ensure efficient financing of these activities. Overall, in addition to the conference theme, the IIPF Congress covers a wide range of topics in public economics and policy. “FIT research covered at the congress analyzes for example how individuals respond to various types of tax policies and regulation, ranging from for example taxation of firms and entrepreneurs, to education and health policy”, Kotakorpi explains.
Research papers
The following research papers presented at the IIPF have been written by FIT consortium researchers (names bolded) at Tampere University, VATT Institute for Economic Research or University of Helsinki.
Social insurance, inequality and labor markets
1. Job Loss and the Role of Public Policies
Marcelo Bergolo, Mery Ferrando, Matias Giaccobasso, Joan Vila
2. The Effect Of Foreign Ownership Of Firms On The Distribution Of Wages
David Autor, Tuomas Kosonen, Matti Sarvimäki, Lauri Turkia, Tuomo Virkola
3. Which Ponds Do We Choose, And Why? Choice of Income Reference Group and Its Consequences
Satu Metsälampi, Xiagoeng Xu, Michael Kirchler, Kaisa Kotakorpi, Peter Hans Matthews, Topi Miettinen
4. Combining Part-time Work and Social Benefits: Empirical Evidence from Finland
Salla Kalin, Tomi Kyyrä, Tuomas Matikka
5. Immigrant Labor Supply Responses to Welfare Eligibility
Hanna Pesola, Meeri Seppä, Tuomo Virkola
6. Is Redistribution Fair? The Effect of Taxes and Transfers on Equality of Opportunity
Markus Jäntti, Arttu Kauhanen, Jukka Pirttilä
7. Income Inequality in a Nordic Welfare State: Finnish Distributional National Accounts
Terhi Ravaska, Toni Juuti, Ohto Kanninen
8. Demand for Employment Services in a Basic Income Experiment
Kari Hämäläinen, Jouko Verho
9. Randomization as an Incentive Device: Evidence from Public Procurement of Immigrant Integration Services
Hanna Pesola, Matti Sarvimäki, Tuomo Virkola
Tax policy and tax compliance
10. Municipal Choices Over Land Value tax vs. Building Taxes
Teemu Lyytikäinen, Sander Ramboer, Reetta Varjonen-Ollus
11. Improving VAT Compliance by Switching Who Remits the Tax: Evidence From Construction Firms
Juho Junttila, Aliisa Koivisto, Annika Nivala
12. When Are Sin Taxes Effective? \\ From Preferences for Substitution to Elasticities
Sami Jysmä, Tuomas Kosonen, Riikka Savolainen
13. When Your Neighbor Goes Bust: Fiscal Spillovers from Municipal Bankruptcy
Alessandro Sovera
14. The Effects Of Targeted Border Taxes On Formalization and Tax Compliance in Zambia
Kwabena Adu-Ababio, Maria Jouste, Karri Vuoristo, Mutemwa Mebelo, Juliet Musalale
15. Measuring the Insurance Value of Income Taxes
Sami Jysmä
16. Decoding Local Public Finance: The Interplay of the Legislature and the Executive
Alessandro Sovera
17. From Tax Authority to Tax Advisor: Revolving Doors and the Market for Fiscal Expertise
Julie Brun Bjørkheim, Marika Viertola
Public policy, firm performance and entrepreneurship
18. Patent Filing and Firm Performance
Jarkko Harju, Atte Pudas
19. Real Effects Of Firm Property Taxes
Jarkko Harju, Teemu Lyytikäinen, Sebastian Siegloch, Erkka Silvennoinen
20. Business Owners, Migration and Taxation
Jarkko Harju, Toni Juuti, Aino Linnunsalo, Aapo Stenhammar
21. Tax Refund Delays and Firm Performance: Evidence from Zambia
Kwabena Adu-Ababio, Daniel Overbeck, Eliya Lungu
22. Head Start for Entrepreneurship: The Role of Socio-Economic Background
Toni Juuti
23. Mandatory Non-Financial Reporting and Firm Performance
Jarkko Harju, Matti Hovi, Marita Laukkanen, Lotta Vehkakoski, Marika Viertola
24. Making Employers: The Effects of Supporting First Hires in a Large-Scale Randomized Experiment
Elias Einiö, Annika Nivala
Health and education
25. Oma Linja School Intervention: Improving Post-Compulsory Educational Choices
Hanna Pesola, Matti Sarvimäki, Maria Sauval
26. Effects of Genetic Propensity for Education on Labor Market and Health Trajectories across the Working Life
Nurfatima Jandarova, Stefano Lombardi, Kristina Zguro, Jarkko Harju, Aldo Rustichini, Andrea Ganna
27. The Effects of Sick Leave Benefit Generosity on Sickness Absences
Elina Jussila
28. Assessing the Impact of Alcohol Sales Restrictions on Alcohol Consumption
Arnaldur Stefánsson, Tuomas Kosonen, Sami Jysmä, Lukas Worku
