Kari S. Tikka
Kari Sulo Tikka (21 August 1944 in Lahti – 25 May 2006 in Helsinki) was a Finnish legal scholar. He was a Professor of Finance Law at the University of Helsinki and one of Finland's leading experts on taxation. Career Kari S. Tikka had a long career in justice education and development of education, both in the undergraduate and postgraduate levels. He had also previously worked as chairman of the Finnish Lawyer Union. Tikka was a member of several law preparation work groups, and had a central influence in the development of Finnish taxation law. Among his achievements are the system for refunding corporate tax, which was later abandoned, as taxing Finnish and foreign dividends differently became contrary to the European Union basic treaty. Before his death, Tikka publicly announced his support for the flat tax. He proposed that different taxation of capital income and work income widens the financial gap between corporate shareholders and regular workers. Tikka wrote several scientific articles and books, among which are "Veropolitiikka" ("taxation policy") and "Yritysverotus I-II" ("corporate taxation I-II"), together with O. Nykänen. His PhD thesis "Veron minimoinnista" ("on the minimisation of tax") was at its time one of Finland's best selling PhD