Petra Lyly

D.Sc. (Econ.)
School of Accounting and Finance, Business Law

Postdoctoral Researcher

I work as an entrepreneur in tax and legal advice and e-services. I am also still open to new scientific research ideas and my research interests are related to taxation, social security and, more broadly, social policy.

Previously, I have worked as a doctoral researcher, grant researcher and research assistant at the University of Vaasa. My doctoral dissertation concerned tax expenditures for housing, their aims, content and influence. The study covered five home tax expenditures: owner-occupied home capital gain tax exemption, first home transfer tax exemption, mortgage interest deduction, housing imputed income tax exemption and household tax deduction. The study used a tax policy research method and addressed some treated tax subsidies internationally. I will continue to follow with interest current tax policy developments, both about the tax subsidies I have previously studied and about new tax policy openings.


I am the member of Business Law and Information Research Group and Finnish Tax Law Research Community.

Publications and expert tasks

ยป SoleCRIS Research Database