معرفی
Marika Viertola serves as a Doctoral Researcher within the Department of Economics at Aalto University, concurrently holding a research position at the VATT Institute for Economic Research. Currently in her fifth year as a PhD candidate in economics through Aalto University and Helsinki GSE, she maintains active affiliation with the Finnish Centre of Excellence in Tax Systems Research (FIT), contributing to cutting-edge research in public economics and tax policy.
Her scholarly work centers on public economics with concentrated expertise in international corporate taxation. Viertola investigates how multinational enterprises respond to tax regulations through empirical analysis of administrative data, particularly examining profit shifting behaviors and transfer pricing mechanisms. Her research extends to evaluating contemporary tax reforms including the OECD's Pillar 2 global minimum tax framework, assessing impacts on investment incentives and tax competition among nations.
Analysis of her publications reveals consistent focus on multinational corporate tax strategies, utilizing Nordic and Finnish datasets to quantify profit shifting responses to tax differentials. Recent work demonstrates how transfer mispricing concentrates in specific trade corridors and how global minimum tax provisions interact with national tax incentives, particularly highlighting inflation's role in determining effective tax rates under the new framework.
While pursuing her doctoral studies, Viertola has not yet taken on formal student advising roles. Her research activities are institutionally supported through her appointments at VATT and FIT, though specific external grant funding isn't documented in available materials. She actively contributes to policy-oriented research projects addressing corporate tax reform implementation.
Her primary research environment operates through the VATT Institute for Economic Research, where she collaborates with economists specializing in public finance and taxation. Additionally, her affiliation with the Finnish Centre of Excellence in Tax Systems Research facilitates interdisciplinary collaboration on international tax system analysis, connecting her with researchers across multiple Finnish institutions.
