Helsinki image

26.03.2024 | News

TAPES in Helsinki on 12-14 June

Trans-Atlantic Public Economics Seminar TAPES: Tax and Transfer Systems is organised in Helsinki, Finland on 12 – 14 June 2024 by NBER and VATT.

The seminar is by invitation only.

More information on TAPES can be found on the NBER site.

Venue: Hotel Katajanokka, Merikasarminkatu 1A, Helsinki, Finland

Programme

Wednesday, June 12

12:30 – Session 1
Distributional Tax Analysis in Theory and Practice: Harberger Meets Diamond-Mirrlees
Emmanuel Saez, University of California, Berkeley and NBER
Co-author: Gabriel Zucman
Discussant: Joel Slemrod, University of Michigan and NBER

13:45 – Break

14:00 – Session 2
Taxing Wealth in the Presence of Liquidity Constraints: Evidence from France
Arthur Guillouzouic, Paris School of Economics and IPP
Co-authors: Laurent Bach, Clement Malgouyres
Discussant: Spencer Bastani, IFAU and Uppsala University

15:15
Wealth Taxation and Migration Patterns of the Very Wealthy
Mathilde Muñoz, University of California, Berkeley and NBER
Co-authors: Katrine Jakobsen, Henrik Kleven, Jonas Kolsrud, Camille Landais
Discussant: Jukka Pirttilä, University of Helsinki and FIT

16:30 – Break

17:00 – Keynote 1: Joel Slemrod, University of Michigan and NBER

18:00 – Adjourn

19:00 – Dinner

Thursday, June 13

08:30 – Coffee

09:00 – Session 3
The Efficiency-Equity Tradeoff of the Corporate Income Tax: Evidence from the Tax Cuts and Jobs Act
Patrick J. Kennedy, UCLA and NBER
Co-authors: Christine L. Dobridge, Paul Landefeld, Jacob Mortenson
Discussant: Andreas Peichl, University of Munich

10:15
Tax Avoidance as an R&D Subsidy: The Use of Cost Sharing Agreements by US Multinationals
Lysle Boller, University of Pennsylvania
Co-author: Juan Carlos Suárez Serrato
Discussant: Jarkko Harju, Tampere University and FIT

11:30 – Break

12:00 – Keynote 2: Henrik Kleven, Princeton University and NBER

13:00 – Lunch

14:00 – Session 4
Studying a Sin Tax Scheme with Multiple Reforms
Tuomas Kosonen, VATT Institute for Economic Research
Co-authors: Sami Jysmä, Riikka Savolainen
Discussant: Emmanuel Saez, University of California, Berkeley and NBER

15:15 – Adjourn

16:00 – Walk to Kauppatori pier

16:20 – Water bus to Suomenlinna

18:30 – Water bus to Lonna

19:00 – Dinner

Friday, June 14

08:30 – Coffee

09:00 – Session 5
Precautionary Liquidity and Worker Decisions in French Employee Saving Plans
James Poterba, Massachusetts Institute of Technology
Co-authors: Marie Briere, Ariane Szafarz
Discussant: Mathilde Muñoz, University of California, Berkeley and NBER

10:15
Growing Up Over the Social Safety Net: The Effects of a Cash Transfer Program on the Transition to Adulthood
Matias Giaccobasso, VATT Institute for Economic Research and FIT
Discussant: Hilary W. Hoynes, University of California, Berkeley and NBER

11:30 – Break (grab box lunch)

12:00 – Session 6
Forward-Looking Labor Supply Responses to Changes in Pension Wealth: Evidence from Germany
Giulia Giupponi, Bocconi University
Co-authors: Elisabeth Artmann, Nicola Fuchs-Schündeln
Discussant: Hakan Selin, Uppsala University

13:15
Lost in Information: National Implementation of Global Tax Agreements
Barbara Stage, WHU Otto Beisheim School of Management
Co-authors: Annette Alstadsæter, Elisa Casi-Eberhard, Jakob Miethe
Discussant: Kaisa Kotakorpi, Tampere University and FIT

14:30 – Adjourn


Arrival instructions

The seminar venue is Hotel Katajanokka. It is an old prison, which has been beautifully renovated into a stylish hotel. The address of the hotel is Merikasarminkatu 1A, Helsinki.

You can get to the hotel by using public transport or a taxi. Here are some instructions on how to get to the venue from the airport or railway station.


By public transport

Helsinki Airport – Central Railway station
You can get easily from Helsinki Airport to the city center by using the Helsinki regional trains I and P going in direction Helsinki. The trains leave every 10 minutes and the trip to the Central Railway Station takes about 30 minutes. The airport railway station is located right beneath the airport terminal and there is a straight escalator connection from the arrival and departure halls down to the railway station.

The HSL (Helsinki regional transport) ticket costs 4,10 € (choose zones ABC) and you can purchase your ticket at one of the ticket machines at the airport railway station. The ticket is valid for any bus, tram or train in the Helsinki region for 80 minutes after purchase.


Central Railway station – Hotel Katajanokka
From the Central Railway Station it is a short walk (max. 5 minutes) to the tram stop called Lasipalatsi (platform 52). Take the tram #4 towards Katajanokka (to hotel 10 min). The hotel’s tram stop is called Vyökatu and it is directly in front of the hotel.

Public transport is very reliable, safe and easy to use in Finland. You can find more information about the timetables and how to buy a ticket here: https://www.hsl.fi/en/travelling/visitors/airport-train


By taxi

If you wish, you can take a taxi from the airport to the hotel. Taxi prices vary a lot, but the trip from Helsinki Airport to Hotel Katajanokka costs 50€ on average.

Another possibility is to come by train from the airport to the city center (30 min) and to take a taxi from the Central Railway Station to the venue. The taxi from the railway station to the hotel costs around 20€.


About the excursion

On Thursday afternoon there will be an excursion to Suomenlinna and Lonna islands. We will travel to Suomenlinna by water bus (15 min). The water bus to Suomenlinna leaves at 16:20 from the Market Square (Kauppatori), which is a 10 min walk away from the hotel. In Suomenlinna there will be some coffee and sandwiches as well as a guided walking tour. We recommend wearing good shoes for the trip.

We will leave Suomenlinna with a water bus leaving from the Kings’ Gate pier (Kuninkaanportin laituri) at 18:45. On the ride back, we will get off at a small island called Lonna for dinner. After dinner there is the possibility to go to the sauna and take a refreshing swim in the sea. If you wish to get this Finnish experience, bring your swimming suit with you.

From Lonna, you can get back to the hotel by water bus. The water buses leave once in an hour (20:45 / 21:45 / 22:45 / 23:45) and the last water bus from the island leaves at 00:30.


Background about Suomenlinna and Lonna

Suomenlinna (also known as Sveaborg) is a sea fortress composed of eight islands. It is also one of Helsinki’s districts with about 800 residents.

The fortification work of Suomenlinna began in 1748 by the Swedish crown as protection against Russian expansionism. As Russia invaded Finland in 1809, Suomenlinna became a military base under Russian administration. After Finland was declared an independent nation in 1917, Suomenlinna became a Finnish garrison. The Defence Forces vacated the fortress in the 1970s and nowadays Suomenlinna is in residential use.

Suomenlinna has been a UNESCO World Heritage Site since 1991 and it is one of the most popular tourist attractions in Finland. It is a beautiful place with stunning scenery, fascinating history and many interesting sights. You can find more information about Suomenlinna here: https://www.suomenlinna.fi/en/


Lonna is a small island located between Suomenlinna and Helsinki’s Market Square. During the Russian era Lonna was called the negotiation island, because Sweden and Russia negotiated the surrender of the fortress here at the end of the Finnish War in 1808-1809. Lonna was later used as a base for storing and clearing mines.

Since 2014 Lonna has been open to everyone as a haven from the hustle of city life. The island has a public sauna and a popular restaurant as well as a cozy coffee shop & bar.

If you are interested, you can read more about Lonna here: https://www.lonna.fi/en/

Image of Suomenlinna
Suomenlinna Midsummer / Juha Kalaoja / Visit Finland
Image of sauna in Lonna
Sauna in Lonna / Julia Kivelä / Visit Finland

Organisers and funding

Seminar organisers are Hilary W. Hoynes and Tuomas Kosonen.

The seminar is co-sponsored by the National Bureau of Economic Research (NBER), VATT Institute for Economic Research (VATT) and Finnish Centre of Excellence in Tax Systems Research with an additional support from the Yrjö Jahnsson Foundation and Palkansaajasäätiö

The latest updates on the programme can be found on the NBERs site: Trans-Atlantic Public Economics Seminar: Tax and Transfer Systems, Spring 2024 | NBER

Hotel reservations

Invited speakers’ accommodation is arranged and covered by organisers. Please contact Brett Maranjian maranjian@nber.org for details.

The other participants (e.g. co-authors of the seminar papers) covering their own expenses are advised to make their own bookings at Hotel Katajanokka via an online reservation link. There is a group allotment made for 12 – 14 June. The price is 174 € / night including breakfast. 

The online reservation link: https://www.marriott.com/event-reservations/reservation-link.mi?id=1708081996382&key=GRP&app=resvlink.

The reservation link is valid until May 12, 2024. When reserving a room, quests are kindly asked to give their credit card details to secure the reservation.

Fun facts about Finland

  • During the conference, the days are almost at their longest in Finland. In Helsinki, the sun won’t set until 22:45 and rises already at 3:55. In northern Finland the sun won’t set at all for 2,5 months and the sun shines all night.
  • Tap water is safe to drink everywhere in Finland. It is among the highest quality in the world and in fact even cleaner than bottled water.
  • Public transport is very safe, reliable and inexpensive in Finland. In Helsinki there are good tram, bus, metro, and train connections everywhere in the city and with a HSL (Helsinki regional transport) ticket you can use any of these vehicles. Please note that you have to buy your ticket in advance because tickets are not sold on board.
  • Some shops, restaurants and HSL ticket machines do not accept cash and only take card payments. In general, most payments are made by card. All major credit cards are accepted in Finland, but some merchants do not accept American Express. ATM machines are called “OTTO” and accept most international ATM and credit cards.
  • Tipping is not expected in restaurants, taxis, or other services. The service charge is already included in the price. However, tipping is not forbidden, and some Finns like to tip if the service or food is particularly good.

Contact information

Tuomas Kosonen, tuomas.kosonen@vatt.fi, tel. +358 295 519 440 (Host, organiser)
Marjukka Hourunranta, marjukka.hourunranta@tuni.fi, tel. +358 50 470 5645 (Emergency contact, administrative matters)
Rebecca Lakkonen, rebecca.lakkonen@tuni.fi, tel. +358 50 598 7198 (Emergency contact, practical arrangements)
Aino Linnunsalo, aino.linnunsalo@tuni.fi, tel. +358 50 475 6134 (Excursion arrangements)
Hotel Katajanokka: reception@hotelkatajanokka.fi, +358 293 200 620 (Venue)



Photo: Lauri Rotko / Helsinki Marketing / Visit Finland