21.08.2024 |
News
FIT at IIPF conference in Prague
The Finnish Centre of Excellence in Tax Systems Research (FIT) has a strong presence in the 80th Annual Congress of the International Institute of Public Finance in Prague on 21-23 August 2024. FIT researchers have contributed to 23 high quality research papers presented at the conference.
The International Institute of Public Finance (IIPF) is the world organization of public finance economists, comprising approximately 600 members from over 50 countries. The theme of the IIPF conference 2024, held at the Prague University of Economics and Business in the Czech Republic, is international tax sheltering and inequality.
– Both inequality as well as tax evasion and avoidance are key research themes in FIT. Tax evasion and avoidance can exacerbate inequality, if wealthier people have better chances for sheltering their incomes from taxation, says Kaisa Kotakorpi, the director of FIT and professor at Tampere University.
At this years’ IIPF congress, FIT researchers contribute several research papers on the theme of the Congress, ranging from measuring inequality, to analyzing tax enforcement in both developed and developing countries, as well as tax avoidance strategies of multinational enterprises.
Overall, in addition to the conference theme, the IIPF Congress covers a wide scope 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 environmental policy, Kotakorpi explains. FIT research to be presented at the congress relate also for example to labor market policy, analysing not only employment but also health effects of those policies.
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 and University of Helsinki.
Inequality
- Boss Babies: Privately Owned Firms Among Underage Children and Income Inequality by Tuuli Paukkeri and Terhi Ravaska
- Finding the Right Pond: Field Experimental Evidence On The Choice of Income Reference Group Information And Its Consequences by Satu Metsälampi, Xu Xiaogeng, Michael Kirchler, Kaisa Kotakorpi, Peter Hans Matthews, Topi Miettinen
- Subgroup Decomposition of the Gini Coefficient: A New Solution to an Old Problem by Matthias Schief, Vesa-Matti Heikkuri
- Income Persistence at the Top in Finland, 1995–2018 by Marja Riihelä, Matti Tuomala and Elina Tuominen
- Taxing High-Income Earners In The Emerging World – Fiscal And Economic Effects Under The Microscope by Antonia Hohmann, Jukka Pirttilä, Roxanne Raabe, Nadine Riedel, Christopher Axelson
Tax evasion and avoidance
- The Threat Is Not Enough: Effects of a Tax Audit Campaign on Firms’ Tax Evasion by Ida Kankaanranta
- Risk-Based Tax Audits and Firm Performance by Annika Nivala, Jarkko Harju, Kaisa Kotakorpi and Tuomas Matikka
- Estimating the Value-Added Tax Gap in Tanzania: An Empirical Analysis by
Amina Ebrahim, Sebastian Castillo, Vincent Leyaro, Ezekiel Swema, Oswald Haule - Estimating Audit based Tax Gaps in Zambia by Kwabena Adu-Ababio and Aliisa Koivisto
- Audit with Strategic Data by Sebastián Castillo Ramos, Saara Hämäläinen
- Welfare Effects of Income Tax Reform and Tax Evasion: Evidence from Chile by Sebastián Castillo Ramos, Romina Safojan
- Transfer (Mis)pricing Of Multinational Enterprises: Evidence From Finland by Marika Viertola
Behavioral effects of taxes and regulation
- Effectiveness of First-Time Homebuyer Subsidies: Evidence From Finland by Erkka Silvennoinen
- Payroll Taxes, Incidence and Input Choices of Firms by Jarkko Harju, Youssef Benzarti and Sami Jysmä
- Adverse Selection and Moral Hazard in Social Insurance for Entrepreneurs by Ella Mattinen, Youssef Benzarti, Jarkko Harju, Tuomas Matikka, Alisa Tazhitdinova
- Fuel Taxes, Driving, and CO₂ Emissions: Quasi-experimental Evidence by Satu Kuitunen, Tuomas Kosonen, Jarkko Harju, Marita Laukkanen and Kimmo Palanne
- Assessing the Impacts of Alcohol Sales Restrictions by Tuomas Kosonen, Sami Jysmä, Arnaldur Stefansson, Lukas Worku
Labor markets, education, and health
- Do Higher Benefits for Labour Market Training Enhance Re-employment? by Tomi Kyyrä and Jouko Verho
- To Work or to Loan? Studying Loan Taking Behavior of Students in Response to Financial Incentives by Tuomas Kosonen and Tiina Kuuppelomäki
- Defaults, Labor Supply And Optimal Wage Garnishment: A Sufficient Statistics Approach by Terhi Helena Ravaska, Ohto Kanninen, Hannu Karhunen, Terhi Maczulskij, and Ossi Tahvonen
- Health Effects of Cash Transfers – Evidence from the Finnish Basic Income Experiment by Kari Hämäläinen, Miska Simanainen, Jouko Verho
- The Health Effects of a Youth Labor Market Activation Policy by Caroline Hall, Kaisa Kotakorpi, Linus Liljeberg, Jukka Pirttilä
- Growing Up Over the Social Safety Net: The Effects of a Cash Transfer Program on the Transition to Adulthood by Matias Giaccobasso
The conference agenda and the research papers can be found on the congress site.
Photo: Kaisa Kotakorpi
