DrKarl Matikonis

My research focuses on fiscal design, institutional incentives and firm behaviour. It combines doctrinal analysis of tax legislation with causal empirical evaluation using linked administrative data, econometrics and machine learning. This dual methodology allows systematic assessment of how legislative architecture translates into investment responses, productivity dynamics and distributional outcomes.

A central contribution of this programme is the analysis of windfall taxation, energy levies and SME fiscal policy across Ireland, the United Kingdom and the European Union. The work evaluates incentive compatibility, policy stability and unintended consequences, demonstrating how short-term fiscal interventions reshape long-term firm behaviour and sectoral performance.

A complementary strand examines how firms adapt to technological and institutional change, including digital tax mandates, AI-enabled investment and overlapping macroeconomic shocks. Across these strands, the overarching objective is to clarify how fiscal institutions interact with technological transformation to structure economic adjustment and policy effectiveness.