Policy work

Policy-oriented refereed publications

Kotakorpi, K. and Matikka, T. (2017). Revenue-maximizing Top Earned Income Tax Rate in the Presence of Income-shifting. Nordic Tax Journal 1(1): 100-107. (Winner of the Nordic Tax Journal Article Prize, 2018.) 

o   presentation at Parliament’s Finance Committee's tax division (in Finnish) (link to slides) 

Finnish Economic Policy Council: I served as one of 5 professorial members of the first Finnish Economic Policy Council (2014 – 2018; on leave in 2016) and participated in writing the following Council reports (with main responsibility for the mentioned chapters): 

Finnish Economic Policy Council Report 2018 – esp. Ch. 5 on Social and Healthcare Reform

o   presentation at the publication seminar 23 Jan 2019 on social and healthcare reform (link to slides)

o   background report on designing the capitation rule for healthcare providers (with Unto Häkkinen, Mika Kortelainen, Taru Haula, Satu Kapiainen, Merja Korajoki, Suvi Mäklin, Mikko Peltola and Tuuli Puroharju; in Finnish) (link to report) 

Finnish Economic Policy Council Report 2017 – esp. Ch. 5 on Social and Healthcare Reform 

Finnish Economic Policy Council Report 2015 – esp. Ch. 7 on Taxes and the Labour Market

Finnish Economic Policy Council Report 2014 – esp. Ch. 5 on Structure of Taxation and Ch. 4.2 on Regulating Local Government Finances

Report to the Prime Minister's Office on future challenges of the Finnish tax system, April 2019 (with Salla Kalin, Seppo Kari, Ilpo Kauppinen, Niku Määttänen, Olli Ropponen and Tarmo Valkonen; in Finnish): Verotuksen muutospaineet ja tulevaisuus, Valtioneuvoston selvitys- ja tutkimustoiminnan julkaisusarja 2019:35. 

Statements e.g. to various Parliamentary committees on social and healthcare reform and taxation (in Finnish):

o   as part of the work of the Economic Policy Council: social and healthcare committee 3.7.2018; social and healthcare committee 19.4.2018; finance committee 3.4.2018; comment to the Ministry of Finance 21.5.2018; 

o   as part of duties at VATT: statement on taxi reform to Ministry of Transport and Communications 3.7.2020; statement on reforming social and healthcare for the elderly to Ministry of Social Affairs and Health 10.3.2020;  statement on freedom of choice proposals in healthcare 14.12.2017; statement to  Parliament's finance committee's tax division on value added taxation 13.3.2018

o   individually: social and healthcare committee 17.4.2018