Jussi Jaakkola was awarded the Finnish Lawyers’ Association’s doctoral dissertation prize
Jussi Jaakkola was awarded the Finnish Lawyers’ Association’s 2020 doctoral dissertation prize for his study “European Economic Integration, Fiscal Interdependence, and the Crisis of the Social and Democratic Tax State”, which he defended on 25th September 2020 at the University of Turku. The prize was announced at the House of Estates on 12 November 2021. Jussi Jaakkola works as a postdoctoral researcher at the Faculty of Law.
The prize committee conveyed that in Jussi Jaakkola’s doctoral dissertation, “analytical and critical examination is rich in nuance and conducted in a learned, thorough and precise manner”. The study was lauded for considering the system of tax law in light of broader societal trajectories and doing so with a high level of sophistication. It was also praised for demonstrating a genuinely multidisciplinary approach. The dissertation’s thematic is not only topical but significant for legal and public discourses also more broadly.
In Jussi Jaakkola’s doctoral dissertation, European integration is conceived as a structurally asymmetrical process. On the one hand, creating the European internal market has increased the cross-border economic mobility of capital and corporations. On the other hand, the EU member states’ income tax systems have essentially remained under national political authority. This asymmetry has facilitated interdependence between member states’ income tax systems, which has gradually transformed national politics of taxation into politics of tax competition.