Trans-Atlantic Public Economics Seminar: Tax and Transfer Systems

Most European and North American countries have complex tax structures as well as a number of different transfer programs. Taken together, they constitute the tax and transfer system in each nation. The interactions between multiple tax instruments and multiple transfer programs can have important effects on the incentives facing households and firms. The impact of taxes and of transfer programs may also be significantly affected by other public policies, such as regulations and labor market policies. The behavioral impact of the tax and transfer system depends on household knowledge about all of these policies and on compliance with their provisions.

To provide new insights on the effects of tax and transfer systems, the Finnish Centre of Excellence in Tax Systems Research (FIT), the National Bureau of Economic Research (NBER), and the VATT Institute for Economic Research (VATT), with generous support from the Yrjö Jahnsson Foundation and Palkansaajasäätiö, will organize a Trans-Atlantic Public Economics Seminar on June 13-14, 2024 in Helsinki, Finland. The program will be arranged by Hilary Hoynes (University of California, Berkeley and NBER) and Tuomas Kosonen (VATT and FIT).  The conference will include ten papers as well as a keynote address by Joel Slemrod (University of Michigan and NBER). Papers presented at the conference will be eligible for consideration for a special issue of the Journal of Public Economics.  The journal will follow its normal refereeing process.  

The organizers welcome submissions on any topic related to tax and transfer systems, including but not limited to:

• The incentives created by multiple tax bases and multiple tax instruments, and how taxpayers and firms respond to such incentives.
• The behavioral effects of tax and/or transfer policies, with particular emphasis on the effects of interactions between the two.
• The role of administrative burdens in the implementation of tax and transfer systems. 
• The role of tax enforcement and review and audit of transfer eligibility in contributing to an efficient tax and transfer system. 
• The measurement of and consequences of complexity within tax and transfer systems.
• The interaction between regulatory policies, such as environmental standards or regulation of unhealthy consumption goods, with taxes and transfer systems. 

Emphasis will be given to empirically oriented research, but applied theoretical contributions are also welcome.  Submissions from scholars who are early in their careers, from researchers who are not FIT, NBER, or VATT affiliates, and from researchers from under-represented groups are encouraged. In keeping with the NBER’s long-standing requirement, papers should refrain from offering policy recommendations or normative statements about policy.

Papers will be selected on the basis of abstracts of about 750 words or, when possible, completed manuscripts.  Abstracts and/or papers may be submitted at this upload link by 11:59pm EST on Thursday, November 30, 2023.

In the case of co-authored papers, please identify the author who plans to attend the meeting as the presenter.  Authors chosen to present papers will be notified in early January, 2024.   

The conference sponsors will cover the cost of economy-class travel as well as local expenses for one author per paper. Other co-authors are also welcome to attend at their own expense. Questions about this meeting may be addressed to confer@nber.org.