Conference Agenda

Overview and details of the sessions of this online conference.

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The last speaker of each session is the session chair. The discussant is always the following speaker, with the first speaker being the discussant of the last paper. Each paper has a 22-minutes-block in all sessions. There should be 15 minutes and no more than 18 minutes for the presenter. The discussion is then started by the discussant. Please note that the role of the discussant is different compared to previous years: The discussant has only 1-2 minutes and s/he is not allowed to give a lengthy summary of the paper together with comprehensive comments. Instead, her/his task is to raise one single question/comment and, in doing so, start the general discussion! All participants are asked to be strict in timing to allow people to change sessions during the general discussion. For a (rare) session with less papers in the session than the time slot allows, stick to the congress schedule and use 22 minutes per presentation to allow listeners to smoothly change between sessions.

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Please note that all times are shown in the time zone of the conference. The current conference time is: 2nd Dec 2021, 12:06:05pm GMT

Session Overview
Date: Tuesday, 17/Aug/2021
IIPF Board of Management meeting (on invitation only)
IIPF General Assembly of members (on invitation and registration only)
Date: Wednesday, 18/Aug/2021
Opening and Plenary I: Keynote - Jérôme Frans Adda (Bocconi University) on "Preventing the Spread of Antibiotic Resistance"
Chair: Clemens Fuest, ifo Institute and IIPF
A01: COVID and Health
10:45am - 11:07am

Food Insecurity in the US During the Pandemic: What Can We Learn from Real-time Data?

Sara Ayllón, Samuel Lado

University of Girona, Spain

11:07am - 11:30am

Living at the Peak: Health and Public Finance during the COVID-19 Pandemic

Dirk Foremny1, Pilar Sorribas-Navarro2, Judit Vall Castello2

1: Universitat de Barcelona / I.E.B., Spain and CesIfo; 2: Universitat de Barcelona / I.E.B., Spain

11:30am - 11:52am

Fighting the Spread of Covid-19: was the Swiss Lockdown worth it?

Beatrice Retali, Nicolò Gatti

Università Della Svizzera Italiana, Switzerland

11:52am - 12:15pm

Does Re-opening Schools Contribute to the Spread of SARS-CoV-2? Evidence from Staggered Summer Breaks in Germany

Ingo E. Isphording1, Marc Lipfert2, Nico Pestel1

1: IZA - Institute of Labor Economics, Germany; 2: University of Bonn

A02: Intergenerational Mobility and Student Performance
10:45am - 11:07am

Intergenerational Transmission of Welfare: Evidence from Germany

Jennifer Feichtmayer, Regina T. Riphahn

FAU Erlangen-Nürnberg, Germany

11:07am - 11:30am

Multigenerational Mobility in India

Anustup Kundu1,2, Kunal Sen2,3

1: University of Helsinki, Finland; 2: UNU-WIDER, Finland; 3: University of Manchester, UK

11:30am - 11:52am

Effects of Cooperative Learning on Student Performance: Evidence from Southern Thailand

Piyakul Somsiriwong

National Graduate Institute for Policy Studies, Japan

11:52am - 12:15pm

Does Reducing Income Inequality Prevent Residential Segregation?

Che-Yuan Liang1, Xiao Hu2

1: Uppsala University; 2: Swedish University of Agricultural Sciences

A03: Public Finance Theory
10:45am - 11:07am

Tax Transparency and Social Welfare: The Role of Government Commitment

Chishio Furukawa

Yokohama National University, Japan

11:07am - 11:30am

Supply of Segregation, Inequality and Welfare

Lisa Windsteiger

Max Planck Institute for Tax Law and Public Finance, Germany

11:30am - 11:52am

The Effects of Numeracy, Overconfidence and Risk Aversion of the Aged and Their Implications to capital Income Tax Policy in Japan

Shigeki Kunieda

Chuo University, Japan

11:52am - 12:15pm

Redistribution, Distortion and Implementation: Unpacking the Optimal Two-Dimensional Tax Schedule

Kevin Spiritus1, Floris Zoutman2

1: Erasmus University Rotterdam, The Netherlands; 2: NHH Norwegian School of Economics, Norway

A04: Corporate Tax and Investment
10:45am - 11:07am

Tax Depreciation and Investment Decisions: Evidence from the Leasing Sector

Lisa Hillmann, Andreas Oestreicher

University of Goettingen, Germany

11:07am - 11:30am

Direct, Spill-Over and Welfare Effects of Place-Based Policies: Evidence from Investment Subsidies in East Germany

Nils Wehrhöfer1,2, Sebastian Siegloch1,2, Tobias Etzel3

1: University of Mannheim; 2: ZEW; 3: Bundesbank

11:30am - 11:52am

Take-Up of Investment Incentives in the Euro-Area: Evidence from Finland

Elina Berghäll

VATT, Finland

11:52am - 12:15pm

The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan

Makoto Hasegawa1, Michi Kakebayashi2

1: Kyoto University, Japan; 2: Policy Research Institute, Ministry of Finance, Japan

A05: Interjurisdictional Taxation
10:45am - 11:07am

Anthropogeography And Taxation

David Agrawal1, Mohammed Mardan2

1: University of Kentucky, USA; 2: Norwegian School of Economics (NHH), Norway

11:07am - 11:30am

Quality Upgrading for Tax Avoidance

Hirofumi Okoshi

Okayaya University, Japan

11:30am - 11:52am

The Anatomy of a Global Network of Multinationals: The Case of Japan

Kozo Kiyota

Keio University, Japan

11:52am - 12:15pm

Minimum Tax Standards for International Corporate Taxation and Tax Enforcement

Jean Hindriks1, Yukihiro Nishimura2,3

1: CORE (LIDAM) and Economics School of Louvain, Universite catholique de Louvain; 2: Osaka University, Japan; 3: CESifo, Germany

A06: Retirement and Disability Insurance
10:45am - 11:07am

Welfare Effects of Pension Reforms

Andreas Haller

Norwegian School of Economics, Norway

11:07am - 11:30am

Saving For Retirement Through The Public Pension System: Evidence From The Self-Employed In Spain

Ander Iraizoz

Paris School of Economics, France

11:30am - 11:52am

Spousal Spillovers in Retirement: A Structural Assessment

Sigurd Galaasen1, Herman Kruse2

1: Norges Bank, Norway; 2: Statistics Norway

11:52am - 12:15pm

Privatizing Disability Insurance

Arthur Seibold1, Sebastian Seitz1, Sebastian Siegloch1,2

1: University of Mannheim, Germany; 2: ZEW Mannheim, Germany

A07: Behavioral Public Economics
10:45am - 11:07am

Can Moral Reminders Curb Corruption? Evidence from an Online Classroom Experiment

Corinna Claus1, Ekkehard Koehler2, Tim Krieger1

1: University of Freiburg, Germany; 2: Walter Eucken Institute

11:07am - 11:30am

Is Meat Too Cheap? Towards Optimal Meat Taxation

Franziska Funke1, Linus Mattauch2, Inge van den Bijgaart3, Charles Godfray2, Cameron Hepburn2, David Klenert4, Marco Springmann2, Nicolas Treich5

1: Potsdam Institute for Climate Impact Research and TU Berlin; 2: University of Oxford; 3: University of Gothenburg; 4: Joint Research Centre of the European Commission; 5: Université Toulouse Capitole, Toulouse School of Economics

11:30am - 11:52am

The Words that Keep People Apart. Official Language, Accountability and Fiscal Capacity

Adelaide Baronchelli1, Alessandra Foresta2, Roberto Ricciuti1

1: University of Verona, Italy; 2: University of York

11:52am - 12:15pm

Fear and Loathing in Times of Distress: Causal Impact of Social and Economic Insecurity on Anti-Immigration Sentiment

Willem Sas1,6, Gianmarco Daniele2,3, Francesco Passarelli2,4, Andrea Martinangeli5, Lisa Windsteiger5

1: University of Stirling; 2: Bocconi University; 3: University of Turin; 4: University of Milan; 5: Max Planck Institute for Tax Law and Public Finance; 6: KU Leuven

B01: Political Economy I
12:30pm - 12:52pm

Public Goods and Diversity in Democracies and Non-Democracies

Roxanne Raabe1, Christian J. Sander1, Andrea Schneider2

1: University of Münster, Germany; 2: Jönköping International Business School, Sweden

12:52pm - 1:15pm

Democratic Redistribution with Plutocratic Feedback Loops

Dylan T. Moore

University of Michigan

1:15pm - 1:37pm

Protectionism and Economic Growth: Causal Evidence from the First Era of Globalization

Fabian Ruthardt1, Niklas Potrafke1, Kaspar Wüthrich2

1: ifo Institute, Germany; 2: University of California San Diego

1:37pm - 2:00pm

Impact of European Cohesion Policy on regional growth: _When time isn't money_

Benoit Dicharry

University of Strasbourg, France

B02: Inequality
12:30pm - 12:52pm

Wealth and its Distribution in Germany, 1895-2018

Charlotte Bartels1, Thilo Albers2, Moritz Schularick3

1: German Institute for Economic Research (DIW), Germany; 2: Humboldt University, Germany; 3: University of Bonn, Germany

12:52pm - 1:15pm

A Safe Harbor: Wealth-Income Ratios in Switzerland over the 20th Century and the Role of Housing Prices

Enea Baselgia1, Isabel Z. Martinez2

1: University of St.Gallen, Switzerland; 2: ETH Zurich, Switzerland

1:15pm - 1:37pm

Redistribution of Return Inequality

Karl Schulz

University of Mannheim, Germany

1:37pm - 2:00pm

Homoploutia: Top Labor and Capital Incomes in the United States, 1950—2020

Yonatan Berman1,2, Branko Milanovic2,3

1: London Mathematical Laboratory; 2: Stone Center on Socio-Economic Inequality, The Graduate Center, CUNY; 3: International Inequalities Institute, London School of Economics

B03: Tax Havens
12:30pm - 12:52pm

Tax Haven Activities and Tax Liabilities of Multinational Firms in a Cross-country Setting

Henrik Svensli

NHH Norwegian School of Economics, Norway

12:52pm - 1:15pm

Who Benefits From Domestic Firms’ Use Of Tax Havens?

Annette Alstadsæter1, Julie Brun Bjørkheim1, Ron Davies2, Johannes Scheuerer2

1: Norwegian University of Life Sciences, Norway; 2: University College Dublin, Ireland

1:15pm - 1:37pm

Tax Haven, Pollution Haven or Both ?

Emmanuelle Taugourdeau1, Thierry Madiès2, Tarola Ornella3

1: CNRS, CREST, France; 2: University of Fribourg; 3: University of Rome La Sapienza

1:37pm - 2:00pm

The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance

Arjan Lejour1,2

1: Tilburg University, Netherlands, The; 2: CPB Netherlands Bureau for Economic Policy Analysis

B04: Enforcement
12:30pm - 12:52pm

Do Think Twice, it's Alright: Effects and Mechanisms of Tax Enforcement Policies

Andreas Kotsadam1, Knut Løyland2, Oddbjørn Raaum1, Gaute Torsvik3, Arnstein Øvrum2

1: The Frisch Centre, Norway; 2: Norwegian Tax Authorities; 3: University of Oslo

12:52pm - 1:15pm

Do Collateral Sanctions Work?: Evidence from the IRS' Passport Certification and Revocation Process

Paul R. Organ1, Alex Ruda2, Joel Slemrod1, Alex Turk2

1: University of Michigan, United States of America; 2: Internal Revenue Service

1:15pm - 1:37pm

Reporting Under Ignorance - Is It A Lie If I Don't Know?

Sven Arne Simon

Max Planck Institute for Tax Law and Public Finance, Germany

1:37pm - 2:00pm

Threshold Targeting, Misreporting and Adjustment Costs: Evidence from a Third-Party Reporting Policy

Panayiotis Nicolaides

Hertie School, Berlin, Germany

B05: Strategic Interactions
12:30pm - 12:52pm

A Race to the Top? Staggered Electoral Cycles and Strategic Interactions in Business Taxes

Sebastian Garmann

Bundesrechnungshof, Germany

12:52pm - 1:15pm

Vertical Fiscal Imbalance and Regional Competition: A spatial data analysis

Jiakai Zhang1, Timothy Goodspeed1,2

1: The Graduate Center, The City University of New York; 2: Hunter College, The City University of New York

1:15pm - 1:37pm

Taxes, Commuting and Spillover in the Metropolis

Tidiane Ly

Universita della Svizerra italiana, Switzerland

1:37pm - 2:00pm

Tax Competition Effects Of A Minimum Tax Rate: Empirical Evidence From German Municipalities

Thiess Büttner1,2, Maximilian Pöhnlein1

1: Friedrich-Alexander Universität Erlangen-Nürnberg, Germany; 2: CESifo

B06: Issues in International Taxation
12:30pm - 12:52pm

Investing in Tax Avoidance

Katarzyna Bilicka1, Michael P. Devereux2, Irem Guceri3

1: Utah State University; 2: Oxford University, United Kingdom; 3: Oxford University, United Kingdom

12:52pm - 1:15pm

Tax-Induced Transfer Pricing and Corporate Agency Costs

Michael Stimmelmayr1, Marko Koethenbuerger2

1: University of Bath, United Kingdom; 2: D-MTEC, ETH Zuerich

1:15pm - 1:37pm

Organizational Capacity and Profit Shifting

Katarzyna Anna Bilicka1, Daniela Scur2

1: Utah State University, United States of America; 2: Cornell University, United States of America

1:37pm - 2:00pm

Investment and Global Intangible Low-Taxed Income

Jennifer Blouin, Nathan Born

University of Pennsylvania, United States of America

B07: Unemployment Benefits and Paycheck Protection Programs
12:30pm - 12:52pm

Entitled to Leave: the Impact of Unemployment Insurance Eligibility on Employment Duration and Job Quality

Laura Khoury1, Clément Brebion2, Simon Briole3

1: Norwegian School of Economics, Norway; 2: Copenhagen Business School, Denmark; 3: Paris School of Economics, JPAL, France

12:52pm - 1:15pm

Multigenerational Spillover Eects of Unemployment Insurance Reform: Grandparents' Labour Supply and Grandchildren's Educational Outcomes

Jim Been1, Anne Gielen2, Marike Knoef3, Gloria Moroni4

1: Leiden University; 2: Erasmus School of Economics, Netherlands, The; 3: Leiden University; 4: Erasmus School of Economics, Netherlands, The

1:15pm - 1:37pm

The Impact Of A European Unemployment Benefit Scheme On Labour Supply And Income Distribution

Agathe Simon


1:37pm - 2:00pm

An Evaluation of the Paycheck Protection Program Using Administrative Payroll Microdata

David Autor1, David Cho2, Leland Crane2, Mita Goldar3, Byron Lutz2, Joshua Montes2, William Peterman2, David Ratner2, Daniel Villar2, Ahu Yildirmaz3

1: Massachusetts Institute of Technology; 2: Federal Reserve Board, United States of America; 3: ADP

C01: Tax Havens
2:15pm - 2:37pm

Tax Competition on the Extensive and Intensive Margins

David R Agrawal1, Tidiane Ly2, Raphaël Parchet2

1: University of Kentucky; 2: Università della Svizzera italiana (USI), Switzerland

2:37pm - 3:00pm

Effects of International Tax Provisions on Domestic Labor Markets

Daniel Garrett1, Eric Ohrn2, Juan Carlos Suarez Serrato3

1: Wharton School, United States of America; 2: Grinell College, United States of America; 3: Duke University, United States of America

3:00pm - 3:22pm

Tax Competition in Presence of Profit Shifting.

Steeve Mongrain1, David Oh2, Tanguy van Ypersele3

1: Simon Fraser University, Canada; 2: Canada Mortgage and Housing Corporation; 3: Aix-Marseille University

3:22pm - 3:45pm

Do Multinational Firms use Tax Havens to the Detriment of Other Countries?

Dhammika Dharmapala

University of Chicago, United States of America

C02: Labor Supply, Immigration, and Welfare Programs
2:15pm - 2:37pm

Continued Education in Germany: The Roles of Culture and Institutions

Jasmin Vietz

University of Hohenheim, Germany

2:37pm - 3:00pm

Broadband Internet and Business Activity

Richard Huntley Beem

University of Tennessee, United States of America

3:00pm - 3:22pm

Who Benefits From Job Training Programs? Evidence From a High-dosage Program in Brazil

Daniel Da Mata1, Rodrigo Oliveira2, Diana Silva2

1: Sao Paulo School of Economics - FGV, Brazil; 2: Federal University of Bahia, Brazil

3:22pm - 3:45pm

The Fiscal Effect of Immigration: Reducing Bias in Accounting Estimates

Michael Andrew Clemens

Center for Global Development and IZA, United States of America

C03: College Education
2:15pm - 2:37pm

University Openings and their Long-term Impact on Regional Wages: Evidence from West Germany

Lea Immel1, Clemens Fuest1,2,3

1: ifo Institute, Germany; 2: LMU Munich; 3: CESifo

2:37pm - 3:00pm

College Openings and Local Economic Development

Matthias Quinckhardt1, Christina Gathmann1,2, Francesco Berlingieri3

1: University of Heidelberg; 2: Luxembourg Institute for Socio-Economic Research; 3: Center for European Economic Research

3:00pm - 3:22pm

College Education and Income Contingent Loans in Equilibrium: Theory and Quantitative Evaluation

Karol Mazur1, Kazushige Matsuda2

1: University of Oxford, United Kingdom; 2: Hitotsubashi University

3:22pm - 3:45pm

Opportunity Unraveled: Private Information and the Missing Markets for Financing Human Capital Investments

Daniel Herbst1, Nathaniel Hendren2

1: University of Arizona, United States of America; 2: Harvard University, United States of America

C04: Health and Fertility
2:15pm - 2:37pm

Doing Good rather than Doing Well: What Stimulates Personal Data Sharing and Why?

Maclean Gaulin1, Nathan Seegert2, Mu-Jeung Yang3

1: University of Utah, United States of America; 2: University of Utah, United States of America; 3: University of Utah, United States of America

2:37pm - 3:00pm

With Booze, You Lose: The Mortality Effects of Early Retirement

Patrick Chuard-Keller

University of St. Gallen, Switzerland

3:00pm - 3:22pm

Curtailment of Civil Liberties and Subjective Life Satisfaction

Lisa Windsteiger1, Michael Ahlheim2, Kai Konrad1

1: Max Planck Institute for Tax Law and Public Finance, Germany; 2: University of Hohenheim, Germany

3:22pm - 3:45pm

Baby Bonus, Fertility, and Missing Women

Wookun Kim

Southern Methodist University, United States of America

C05: Indirect Taxation: Theory
2:15pm - 2:37pm

The Cost Of Public Funding With Direct And Indirect Taxation – A Revisit

Katinka Holtsmark1, Bjart Holtsmark2

1: University of Oslo, Norway; 2: Statistics Norway, Norway

2:37pm - 3:00pm

A Welfare Comparison of Ad Valorem and Specific Taxes in Multi-Product Markets

Adam Dearing

The Ohio State University, United States of America

3:00pm - 3:22pm

The Optimal Taxation Of Air Travel Under Monopolistic Dynamic Pricing

Lennart Stern


3:22pm - 3:45pm

Tax Avoidance and the Choice of Tax Base

Brian David Galle1, David Gamage2, Yulia Kuchumova3

1: Georgetown University, United States of America; 2: Indiana University; 3: State University - Higher School of Economics

C06: State and Local Public Finance
2:15pm - 2:37pm

Voting with your feet? Socioeconomic Sorting in the Aftermath of Regional Autonomy

Vera M. Eichenauer1, Michaël Aklin2

1: ETH Zurich, Switzerland; 2: University of Pittsburgh

2:37pm - 3:00pm

Land Scarcity and Urban Density within Cities

Melanie Krause1, André Seidel2

1: University of Hamburg, Germany; 2: University of Bergen, Norway

3:00pm - 3:22pm

Fiscal Consequences of Municipal Mergers

Luisa Doerr

ifo Institute, Germany

3:22pm - 3:45pm

State Business Income Taxes and Business Dynamism

Thomas Brosy

University of Michigan, United States of America

C07: Rules, Infrastructure and Debt
2:15pm - 2:37pm

Fiscal Rules Of Local Debt And Financial Flexibility Of Municipally-Owned Companies

Anna Białek-Jaworska, Agnieszka Kopańska

University of Warsaw, Poland

2:37pm - 3:00pm

No Regret Fiscal Reforms: Rule Vs Discretion Revisited

Pierre-Edouard Collignon

CREST - Ecole polytechnique, France

3:00pm - 3:22pm

Effect of an Income Shock on Subnational Debt: Micro Evidence from Mexico

Mariela Dal Borgo

Banco de México, Mexico

3:22pm - 3:45pm

Northern Roads And Economic Development

Thomas Stringer, Marcelin Joanis

Polytechnique Montreal, Canada

Plenary II: Keynote - Marianne P. Bitler (University of California, Davis) on "Entitlements, Block Grants, and the Safety Net: Evidence from the US"
Chair: David R. Agrawal, University of Kentucky
Junior Networking Sessions A.1: Tax Competition, Taxing Consumption
Chair: David R. Agrawal, University of Kentucky
Junior Networking Sessions A.2: Economic Mobility, Education
Chair: John N. Friedman, Brown University
Junior Networking Sessions A.3: International Taxation
Chair: Clemens Fuest, ifo Institute and IIPF
Junior Networking Sessions A.4: Energy and Environmental Economics
Chair: Lucija Muehlenbachs, University of Calgary and RFF
Junior Networking Sessions A.5: Taxes and Development / Government & International Organizations
Chair: Victoria J. Perry, International Monetary Fund
Junior Networking Sessions A.6: Tax Evasion and Enforcement
Chair: Joel Slemrod, University of Michigan
Junior Networking Sessions A.7: Labor Markets and Social Policy
Chair: Andrea Weber, Central European University
Date: Thursday, 19/Aug/2021
Junior Networking Sessions B.1: Health Economics
Chair: Meltem Daysal, University of Copenhagen
Junior Networking Sessions B.2: Optimal Tax and Theory
Chair: Etienne Lehmann, Université Paris II Panthéon-Assas
Junior Networking Sessions B.3: Publishing in ITAX
Chair: Nadine Riedel, University of Münster
Junior Networking Sessions B.4: Local Public Finance
Chair: Sebastian Siegloch, ZEW and Uni Mannheim
Junior Networking Sessions B.5: Public Policies and Children
Chair: Marianne Simonsen, Aarhus University
Plenary III: Keynote - Andrea Weber (Central European University) on "What Can We Learn from Temporary Layoffs and Recall Hires about Firm and Worker Expectations?"
Chair: Clara Martinez-Toledano, Imperial College London
D01: Political Economy II
10:45am - 11:07am

Political Alignment and Project Funding

Luisa Schneider, Daniela Wech, Matthias Wrede

Friedrich-Alexander-Universität Erlangen-Nürnberg, Germany, School of Business and Economics

11:07am - 11:30am

Economic Deprivation and Radical Voting: Evidence from Germany

Florian Dorn, Clemens Fuest, Lea Immel, Florian Neumeier

ifo Institute Munich, Germany

11:30am - 11:52am

Revisiting the Consequences of Civil Conflict

Tobias Korn

Leibniz University Hannover, Germany

11:52am - 12:15pm

Corruption under Austerity

Gianmarco Daniele1, Tommaso Giommoni2

1: Università di Milano; 2: ETH Zurich, Switzerland

D02: Labor Market Inequality
10:45am - 11:07am

It's A Man's World: Culture Of Abuse, #MeToo And Worker Flows

Caroline Coly1,3, Cyprien Batut2, Sarah Schneider-Strawczynski1,4

1: Paris School of Economics, France; 2: Direction Générale du Trésor; 3: Ecole des Hautes Etudes en Sciences Sociales; 4: Paris 1 Panthéon Sorbonne University

11:07am - 11:30am

(No) Effects Of Subsidizing The First Employee: Evidence Of A Low Take-up Puzzle Among Firms In Finland

Annika Nivala1,2,3

1: Labour Institute for Economic Research, Finland; 2: University of Turku; 3: VATT Institute for Economic Research

11:30am - 11:52am

Does Pay Transparency Affect the Gender Wage Gap? Evidence from Austria

Sebastian Seitz1, Andreas Gulyas1, Sourav Sinha2

1: Universität Mannheim; 2: Yale University

11:52am - 12:15pm

What Are the Labor and Product Market Effects of Automation? New Evidence from France

Simon P Bunel1, Philippe Aghion2, Céline Antonin3, Xavier Jaravel4

1: Banque de France & Paris School of Economics, France; 2: Collège de France and London School of Economics, UK; 3: Sciences Po - OFCE, France; 4: London School of Economics, UK

D03: Macro Public Finance and Labor Supply
10:45am - 11:07am

Progressive Pensions as an Incentive for Labor Force Participation

Fabian Kindermann, Veronika Pueschel

University of Regensburg, Germany

11:07am - 11:30am

Should We Revive PAYG? On The Optimal Pension System In View Of Current Economic Trends

Ed Westerhout1, Lex Meijdam2, Eduard Ponds2,3, Jan Bonenkamp3

1: Fiscal Institute, Tilburg University, Netherlands, The; 2: TiSEM, Tilburg University, Netherlands, The; 3: APG, Netherlands, The

11:30am - 11:52am

Time to Say Goodbye: The Macroeconomic Implications of Termination Notice

Tomer Ifergane

Ben Gurion University of the Negev, Israel

11:52am - 12:15pm

Occupation-industry Mismatch in the Cross Section and the Aggregate

Saman Darougheh

Danmarks Nationalbank, Denmark

D04: Tax Theory
10:45am - 11:07am

A Proposal of Lifetime Income Taxation

Motohiro Sato

Hitotsubashi University, Japan

11:07am - 11:30am

The Costs Of Taxation In The Presence Of Inequality

Katinka Holtsmark, Bjart Holtsmark, Asmund Sunde Valseth

University of Oslo, Norway

11:30am - 11:52am

Optimal Taxation with Multiple Incomes and Types

Kevin Spiritus1, Lehmann Etienne2, Sander Renes1, Floris Zoutman3

1: Erasmus University Rotterdam, The Netherlands; 2: CRED (TEPP), Université Panthéon-Assas Paris II, France; 3: NHH Norwegian School of Economics, Norway

11:52am - 12:15pm

Inequality As An Externality: Consequences For Tax Design

Morten Nyborg Støstad1, Frank Cowell2

1: Paris School of Economics; 2: London School of Economics

D05: Wealth Inequality and Wealth Taxation
10:45am - 11:07am

Wealth Inequality in the US: the Role of Heterogeneous Returns

Ines Martins Xavier

Universitat Pompeu Fabra, Spain

11:07am - 11:30am

Wealth Taxation and Household Saving: Evidence from Assessment Discontinuities in Norway

Marius A. K. Ring1,2

1: University of Texas at Austin, McCombs; 2: Statistics Norway, Research Department

11:30am - 11:52am

Monetary Policy and Racial Inequality

Alina Kristin Bartscher1, Moritz Kuhn1, Moritz Schularick1, Paul Wachtel2

1: University of Bonn, Germany; 2: New York University Stern School of Business

11:52am - 12:15pm

Distributional Financial Accounts in Europe, 1995-2018

Thomas Blanchet1, Clara Martinez-Toledano2

1: Paris School of Economics, France; 2: Imperial College Business School, United Kingdom

D06: Children
10:45am - 11:07am

Postnatal Maternal Mental Health and Family Outcomes

Miriam Wüst1, Jonas Hirani2

1: University of Copenhagen; 2: VIVE

11:07am - 11:30am

Teen Antidepressant Use and Academic Achievement

Sonia Bhalotra1,5, N. Meltem Daysal2,5,6, Nis Lydiksen3,4, Mircea Trandafir3,5

1: University of Essex; 2: University of Copenhagen; 3: University of Southern Denmark; 4: VIVE; 5: IZA; 6: CEBI

11:30am - 11:52am

Welfare Reform: Consequences for the Children

Marianne Simonsen1, Lars Skipper1, Jeff Smith2

1: Aarhus University, Denmark; 2: University of Wisconsin-Madison

11:52am - 12:15pm

Causes and Consequences of Early Childhood Infectious Disease

Meltem Daysal1,4,5, Hui Ding2, Maya Rossin-Slater2,5,6, Hannes Schwandt3,5,6,7

1: University of Copenhagen; 2: Stanford University; 3: Northwestern University; 4: CEBI; 5: IZA; 6: NBER; 7: CEPR

D07: Health Policy
10:45am - 11:07am

Prescription Behaviour of Doctors in the Public and Private Sector

Elina Jussila1, Kaisa Kotakorpi1,2, Jouko Verho2

1: Tampere University, Finland; 2: VATT Institute for Economic Research

11:07am - 11:30am

Estimating Marginal Internalities: a New Approach

Zarko Yordanov Kalamov

TU Berlin, Germany

11:30am - 11:52am

Contracted Labor Mobility and Migrant Self-selection on Job Match Quality

Juho Alasalmi1,2

1: University of Konstanz, Germany; 2: Pellervo Economic Research, Finland

E01: Education Policies
12:30pm - 12:52pm

Distraction or Teaching Tool: Do Smartphone Bans in Schools Help Students?

Sara Abrahamsson

Norwegian School of Economics, Norway

12:52pm - 1:15pm

Modeling the Spending and Welfare Effects of School Finance Reforms

Aaron Saul Goodman

Massachusetts Institute of Technology, United States of America

1:15pm - 1:37pm

The Effect of Studying with International Peers on Location Choices

Mirjam Bächli

University of St.Gallen, Switzerland

1:37pm - 2:00pm

The Impact of Attending an Independent Upper Secondary School: Evidence from Sweden Using School Ranking Data

Karin Edmark1, Lovisa Persson2

1: Stockholms universitet, Sweden; 2: Kristianstad University College, Sweden

E02: Optimal Taxation
12:30pm - 12:52pm

Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches

Thomas Aronsson1, Olof Johansson-Stenman2, Ronald Wendner3

1: University of Umeå; 2: University of Gothenburg, Sweden; 3: University of Graz

12:52pm - 1:15pm

Inverse Fai Taxation: What do we compensate for in Europe and the United States?

Erwin Oooghe2, Andreas Peichl1

1: LMU / ifo, Germany; 2: KU Leuven

1:15pm - 1:37pm

Optimal Capital Taxation Under Stochastic Returns To Wealth

Eddy Zanoutene

Université Paris II - Panthéon Assas, France

1:37pm - 2:00pm

Optimal Design of Asset-Tested Transfer Programs

Andreas Peichl1,2, Dominik Sachs1, Daniel Weishaar1

1: University of Munich, Germany; 2: ifo Munich, Germany

E03: Banking
12:30pm - 12:52pm

Covid 19 Stimulus Package and Fiscal-Monetary Policy Linkages: Empirical Evidence from India

Lekha Chakraborty1, Harikrishnan S2

1: NIPFP, India; 2: Independent analyst

12:52pm - 1:15pm

Welfare Effects in a Banking Union Without Centralized Regulation

Ulf Maier, Miriam Müting

University of Munich, Germany

1:15pm - 1:37pm

C and S Corporation Banks: Did Trump’s Tax Reform Lead to Differential Effects?

Hoang Ha Nguyen Thi1, Alfons Weichenrieder1,2,3

1: Goethe University Frankfurt; 2: Vienna University of Economics and Business; 3: CESifo

1:37pm - 2:00pm

Bailout And Regulatory Decisions In A Banking Union

Andreas Haufler

LMU Munich, Germany

E04: Profit Shifting
12:30pm - 12:52pm

The Anti-Tax-Avoidance Directive: An Initiative To Successfully Curb Profit Shifting?

Nora Alice Paulus

IAAEU - University of Trier, Germany

12:52pm - 1:15pm

Profit Shifting of Multinational Corporations Worldwide

Javier Garcia-Bernardo, Petr Janský

Charles University, Czech Republic

1:15pm - 1:37pm

Profit Shifting and Destination-Based Taxes

Manon Francois

Paris School of Economics, France

1:37pm - 2:00pm

Attracting Profit Shifting Or Fostering Innovation? On Patent Boxes And R&D Subsidies

Andreas Haufler1, Dirk Schindler2

1: University of Munich, Germany; 2: Erasmus University Rotterdam, The Netherlands

E05: Taxing Consumption and Sins
12:30pm - 12:52pm

Taxing the Sweet Tooth - Evidence on the Role of Substitution in Excess Burden

Tuomas Kosonen1, Sami Jysmä2, Riikka Savolainen3

1: VATT Institute for Economic Research, Finland; 2: Labour Institute for Economic Research, Finland; 3: Newcastle University, UK

12:52pm - 1:15pm

The Effect of Sin Taxes - The Case of Sugar Taxes in Norway

Tyra Merker

University of Oslo, Norway

1:15pm - 1:37pm

Commodity Tax Pass-through With Incomplete Information

Felix Montag, Alina Sagimuldina, Monika Schnitzer

LMU Munich, Germany

1:37pm - 2:00pm

Anticipation and Consumption

Neil Thakral1, Linh Tô2

1: Brown University; 2: Boston University

E06: Tax Evasion
12:30pm - 12:52pm

Tax Policies Design in a Hierarchical Two-Side Model with Occupational Decision

Sebastián Castillo

Pontificia Universidad Católica de Chile, Chile

12:52pm - 1:15pm

The Effect of Audit Threats and Moral Appeals on Tax Compliance of Small Firms: Evidence from a Randomized Experiment in Bulgaria

Philipp Doerrenberg1, Alina Pfrang1, Jan Schmitz2

1: University of Mannheim, Germany; 2: University of Nijmegen, Netherlands

1:15pm - 1:37pm

Does Shaming Pay?: Evaluating California’s Top 500 Tax Delinquent Publication Program

Chad Angaretis1, Brian David Galle2, Paul Organ3, Allen Prohofsky1

1: California Franchise Tax Board; 2: Georgetown University, United States of America; 3: University of Michigan

E07: Inequality, Progressivity, and Spatial Equity
12:30pm - 12:52pm

Social Construction and the Progressivity of Local Tax Relief

Momi Dahan

Hebrew University, Israel

12:52pm - 1:15pm

When Capitalism Takes over Socialism: (Missing) Capital Income and East-West-German Income Inequality

Stefan Bach1, Charlotte Bartels1, Theresa Neef2,3

1: DIW Berlin; 2: Freie Universitaet Berlin; 3: World Inequality Lab

1:15pm - 1:37pm

From Battlefield to Marketplace: Connectivity, Industrialization, and Spatial Convergence in the Greater Mekong Sub-Region

Manabu Nose1,2, Yasuyuki Sawada2,3, Nguyen Tung4

1: International Monetary Fund; 2: The University of Tokyo; 3: Asian Development Bank; 4: Hitotsubashi University

1:37pm - 2:00pm

Wealth Inequality Dynamics in the United States: 1962–2100

Thomas Blanchet

Paris School of Economics, France

F01: Tax Enforcement
2:15pm - 2:37pm

What Makes a Tax Evader?

Marcelo Bergolo1, Martin Leites1, Ricardo Perez-Truglia2, Matias Strehl1

1: Instituto de Economia, Universidad de La Republica; 2: Haas, UC Berkeley

2:37pm - 3:00pm

Compliance Effects of Risk-based Threshold Audits

Oddbjørn Raaum1, Knut Løyland2, Gaute Torsvik3, Arnstein Øvrum2

1: Ragnar Frisch Centre for Economic Research, Norway; 2: National Tax Administration Norway; 3: Department of Economics, University of Oslo

3:00pm - 3:22pm

Forgiveness _Seems_ Divine: Tax Amnesties and Tax Compliance

Maximiliano Lauletta1, Felipe Montano Campos2

1: University of California Berkeley; 2: Duke University

3:22pm - 3:45pm

The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile

Dina Pomeranz1, Sebastian Bustos4, Juan Carlos Suarez Serrato2, Jose Vila-Belda1, Gabriel Zucman3

1: University of Zurich, Switzerland; 2: Duke University; 3: University of California Berkeley; 4: University of Harvard

F02: Social Safety Net
2:15pm - 2:37pm

COVID-19 Changed Tastes for Safety-Net Programs

Alex Rees-Jones1,2, John D'Attoma3, Amedeo Piolatto4,5,6,7, Luca Salvadori3,6

1: University of Pennsylvania; 2: National Bureau of Economic Research; 3: University of Exeter; 4: Autonomous University of Barcelona; 5: Barcelona Graduate School of Economics; 6: Barcelona Institute of Economics; 7: MOVE

2:37pm - 3:00pm

The Response of the Social Safety Net to Recessions

Brad Hershbein1, Bryan Stuart2

1: W.E. Upjohn Institute for Employment Research, United States of America; 2: George Washington University, United States of America

3:00pm - 3:22pm

Who Lost in Iceland’s Financial Collapse?

Gylfi Zoega1, Andri Scheving1, Axel Hall2

1: University of Iceland, Iceland; 2: Reykjavik University

3:22pm - 3:45pm

Public Insurance in Heterogeneous Fiscal Federations: Evidence from American Households

Johannes Fleck1, Chima Simpson-Bell2

1: European University Institute, Italy; 2: IMF

F03: Fiscal Federalism and Open Economy Public Finance
2:15pm - 2:37pm

Fiscal equalization and tax-hikes: Evidence from a Swiss reform

Nicola Mauri

University of Lausanne, Switzerland

2:37pm - 3:00pm

The Valuation of Local Government Spending: Gravity Approach and Aggregate Implications

Wookun Kim

Southern Methodist University, United States of America

3:00pm - 3:22pm

The Marginal Value of Public Funds as a Measure of Welfare in an Open Economy

David R Agrawal1, William H Hoyt1, Tidiane Ly2

1: University of Kentucky Martin School, United States of America; 2: Università della Svizzera italiana, Switzerland

3:22pm - 3:45pm

Random Policies in Federations

James R. Hines Jr.

University of Michigan

F04: Firms in Public Economics
2:15pm - 2:37pm

Issuance and Valuation of Corporate Bonds with Quantitative Easing

Stefano Pegoraro1, Mattia Montagna2

1: University of Notre Dame, United States of America; 2: European Central Bank

2:37pm - 3:00pm

Are Firms Fiscally Responsible?

Davud Rostam-Afschar, Laura Arnemann, Florian Buhlmann, Fabian Eble, Philipp Dörrenberg, Christopher Karlsson, Johannes Voget

University of Mannheim, Germany

3:00pm - 3:22pm

Favoritism and Firms: Micro Evidence and Macro Implications

Zareh Asatryan1, Thushyanthan Baskaran2, Carlo Birkholz3, David Gomtsyan1

1: ZEW - Leibniz Centre for European Economic Research; 2: University of Siegen; 3: ZEW - Leibniz Centre for European Economic Research and University of Mannheim

3:22pm - 3:45pm

Internal Digitalization and Tax-efficient Decision Making

Daniel Klein2, Christopher Alexander Ludwig1,2, Katharina Nicolay1,2

1: ZEW Mannheim; 2: University of Mannheim

F05: Income Taxes and Labor
2:15pm - 2:37pm

Do Taxes on the Top 1% Trickle Down? A Local Labor Markets Approach

Paul Kindsgrab

University of Michigan

2:37pm - 3:00pm

Asset Bubbles In Explaining Top Income Shares

Saikat Sarkar1, Matti Tuomala2

1: Mount Allison University; 2: Tampere University

3:00pm - 3:22pm

The Effects of Overtime Tax On Hours Worked: Evidence From France

Dora Tuda

ESRI Dublin, Trinity College Dublin, Ireland

F06: Payout Taxation
2:15pm - 2:37pm

Higher Dividend Taxes, No Problem! Evidence from Taxing Entrepreneurs in France

Adrien Matray

Princeton University, United States of America

2:37pm - 3:00pm

Follow the Money! Combining Household And Firm-level Evidence To Unravel The Tax Elasticity of Dividends

Clément Malgouyres

PSE IPP, France

3:00pm - 3:22pm

Capital Gains Taxes and Real Corporate Investment

Terry Moon

University of British Columbia, Canada

3:22pm - 3:45pm

Dividend Tax Reform: Evidence from Greek Administrative Data

Katarzyna Bilicka1, Irem Guceri2, Evangelos Koumanakos3

1: Utah State University; 2: University of Oxford; 3: University of Ioannina

F07: Women in Public Economics: How to Thrive in Academia
Chair: Nadine Riedel, University of Münster
Discussant Paper 1: Miriam Wüst, University of Copenhagen
Discussant Paper 2: Marianne P. Bitler, University of California, Davis
Discussant Paper 3: Katarzyna Anna Bilicka, Utah State University
Discussant Paper 4 : Kaisa Kotakorpi, Tampere University
This session will consist of the following contributions and chaired by Nadine Riedel: Miriam Wüst: Status of women in the profession, Marianne Bitler: Publishing, Katarzyna Bilicka: Networking, Kaisa Kotakorpi: Managing Services.
G01: Audits
4:00pm - 4:22pm

Optimal Taxes And Penalties When The IRS Cannot Commit To Its Audit Policy

Martin Besfamille1,2, Leandro Arozamena3,4, Pablo Sanguinetti5,3

1: Pontificia Universidad Católica de Chile, Chile; 2: CESifo, Germany; 3: Universidad Torcuato Di Tella, Argentina; 4: CONICET, Argentina; 5: CAF Banco de Desarrollo de America Latina, Venezuela

4:22pm - 4:45pm

The Deterrence Value of Tax Audit: Estimates from a Randomized Audit Program

Mazhar Waseem, Michael Best, Jawad Shah

University of Manchester, United Kingdom

4:45pm - 5:07pm

Taxpayer Self-Inspections, Audits, and Optimal Tax Administration

Wei Cui

University of British Columbia, Canada

5:07pm - 5:30pm

Do Tax Audits Deter CIT Non-Compliance? Evidence from administrative data

Christos Kotsogiannis1,2, Luca Salvadori1,3

1: Tax Administration Research Centre (TARC), University of Exeter - Business School, United Kingdom; 2: CESifo; 3: Barcelona Institute of Economics (IEB)

G02: RCT in Education
4:00pm - 4:22pm

The Regulation of Competitive Pension Funds with Endogenous Financial Literacy

Luciano Greco2, Valentina Catapano1

1: University of Padua, Italy & CRIEP; 2: CRIEP

4:22pm - 4:45pm

Can Mentoring Alleviate Family Disadvantage in Adolescence? A Field Experiment to Improve Labor-Market Prospects

Sven Resnjanskij1, Jens Ruhose2, Simon Wiederhold3, Ludger Woessmann4

1: ifo Institut, Germany; 2: Kiel University / Germany; 3: Catholic University Eichstaett-Ingolstadt Ingolstadt / Germany; 4: ifo Institut, Germany

4:45pm - 5:07pm

Can Peer Mentoring Improve Online Teaching Effectiveness? An RCT During The COVID-19 Pandemic

David Hardt1, Markus Nagler1,2,3, Johannes Rincke1,2

1: Friedrich-Alexander University Erlangen-Nuremberg, Germany; 2: CESifo; 3: LASER

5:07pm - 5:30pm

Zooming to Class?: Evidence from a Randomized Control Trial on the Effects of Online Learning on College Student Academic Achievement

Michael Stephens Kofoed1, Lucas Gebhart2, Dallas Gilmore3, Ryan Moschitto4

1: United States Military Academy, United States of America, IZA; 2: United States Military Academy, United States of America; 3: United States Military Academy, United States of America; 4: United States Military Academy, United States of America

G03: Economics Consequences of COVID-19
4:00pm - 4:22pm

Information Revelation of Decentralized Crisis Management: Evidence From Natural Experiments on Mask Mandates

Nathan Seegert1, Maclean Gaulin2, Mu-Jeung Yang3, Francisco Navarro-Sanchez4

1: University of Utah, United States of America; 2: University of Utah, United States of America; 3: University of Utah, United States of America; 4: University of Utah, United States of America

4:22pm - 4:45pm

The Impact Of COVID-19 On Formal Firms Micro Tax Data Simulations Across Countries

Pierre Jean Bachas1, Anne Brockmeyer2,3, Camille Marine Semelet1

1: The World Bank; 2: The Institute for Fiscal Studies; 3: University College London

4:45pm - 5:07pm

Optimal Case Detection and Social Distancing Policies to Suppress COVID-19

Stefan Pollinger

Toulouse School of Economics, France

5:07pm - 5:30pm

How Well-Targeted Are Payroll Tax Cuts as a Response to COVID-19? Evidence From China

Wei Cui1, Jeffrey Hicks2, Max Blair Norton2

1: Allard Law School, University of British Columbia, Canada; 2: Vancouver School of Economics, University of British Columbia, Canada

G04: Behavioral Public Finance and Public Goods
4:00pm - 4:22pm

December Fever in Public Finance

Vera M. Eichenauer

ETH Zurich, Switzerland

4:22pm - 4:45pm

The Welfare Economics of Reference Dependence

Daniel Reck2, Arthur Seibold1

1: University of Mannheim, Germany; 2: London School of Economics, United Kingdom

4:45pm - 5:07pm

Paternalism Attitudes And The Happiness Value Of Fundamental Freedoms

Kai Konrad, Sven Arne Simon

Max Planck Institute for Tax Law and Public Finance, Germany

5:07pm - 5:30pm

Navigating The Notches: Charity Responses To Ratings

Jennifer Mayo

University of Michigan, United States of America

G05: Public Policy and the Family
4:00pm - 4:22pm

Wind of Change? Cultural Determinants of Maternal Labor Supply

Barbara Boelmann1,2, Anna Raute3, Uta Schönberg2

1: University of Cologne, Germany; 2: University College London, UK; 3: Queen Mary University of London, UK

4:22pm - 4:45pm

Do Family Policies Reduce Gender Inequality? Evidence from 60 Years of Policy Experimentation

Henrik Kleven1, Camille Landais2, Johanna Posch3, Andreas Steinhauer4, Josef Zweimüller5

1: Princeton University; 2: London School of Economics; 3: Analysis Group; 4: The University of Edinburgh, United Kingdom; 5: University of Zurich

4:45pm - 5:07pm

Unequal Use of Social Insurance Benefits: The Role of Employers

Sarah Bana1, Kelly Bedard2, Maya Rossin-Slater3, Jenna Stearns4

1: Stanford University; 2: University of California, Santa Barbara; 3: Stanford University; 4: University of California, Davis

5:07pm - 5:30pm

The EITC and Maternal Time Use: More Time Working and Less Time with Kids?

Jacob E Bastian1, Lance Lochner2

1: Rutgers University, United States of America; 2: University of Western Ontario, Canada

G06: Tax Theory
Chair: Thomas A. Gresik, University of Notre Dame
Discussant Paper 1: Simon Naitram, University of the West Indies
Discussant Paper 2: Eric Bond, Vanderbilt University
Discussant Paper 3: Mohammed Mardan, Norwegian School of Economics (NHH)
Discussant Paper 4 : Shafik Hebous, IMF
4:00pm - 4:22pm

What is the Optimal Minimum Tax?

Shafik Hebous1, Michael Keen2

1: IMF, United States of America; 2: IMF, United States of America

4:22pm - 4:45pm

The Corporate Income Tax is Inherently Benefit-Based

Simon Naitram1, Matthew Weinzierl2,3

1: University of the West Indies; 2: Harvard Business School; 3: NBER

4:45pm - 5:07pm

Can Destination-Based Cash Flow Taxes Arise in Equilibrium?

Eric Bond1, Thomas Gresik2

1: Vanderbilt University, United States of America; 2: Notre Dame, United States of America

5:07pm - 5:30pm

Playing Easy or Playing Hard To Get: When and How to Attract FDI

Thomas A. Gresik1, Dirk Schindler2, Guttorm Schjelderup3

1: University of Notre Dame, United States of America; 2: Erasmus School of Economics, The Netherlands; 3: Norwegian School of Economics, Norway

G07: Panel discussion: Learning from Tax History
Discussant Paper 1: Michael Keen, IMF
Discussant Paper 2: Joel Slemrod, University of Michigan
Discussant Paper 3: Chantal Stebbings, University of Exeter
Discussant Paper 4 : Steven Bank, UCLA School of Law
Economists have not paid as much attention to tax history as have law and other disciplines. In this session MIchael Keen (IMF) and Joel Slemrod (University of Michigan), Chantal Stebbings (University of Exeter) and Steven Bank (UCLA) will draw on their work in the area to argue that tax history is a fertile and rewarding topic.

Rebellion, Rascals, and Revenue: Tax Follies and Wisdom through the Ages

Joel Slemrod

University of Michigan, United States of America

Taxing Luxuries in Eighteenth-Century Britain: Old Perceptions and Modern Influences

Chantal Stebbings

University of Exeter, United Kingdom

The Creation of an Expense Account Society

Steven Bank

UCLA School of Law, United States of America

Social Event A: Live Tour of the Reykjanes Peninsulas Volcanic Eruption, by Sævar Helgi Bragason
Date: Friday, 20/Aug/2021
H01: Political Economy III
9:00am - 9:22am

Political Recruitment At Work

Linuz Aggeborn1, Henrik Andersson2

1: Uppsala University, Sweden; 2: Uppsala University, Sweden

9:22am - 9:45am

What Are the Priorities of Bureaucrats? Evidence from Conjoint Experiments with Procurement Officials

Sebastian Blesse1, Janne Tukiainen2,3, Albrecht Bohne1, Leonardo Giuffrida1, Jan Jääskeläinen4, Antti Sieppi5, Ari Luukinen5

1: ZEW Mannheim, Germany; 2: VATT; 3: University of Turku; 4: Aalto University; 5: FCCA

9:45am - 10:07am

The Effect of Lobbying Activity in Mixed Oligopoly at Free Entry Market

Tsuyoshi Shinozaki1, Isidoro Mazza2, Minoru Kunizaki3, Mitsuyoshi Yanagihara4

1: Tohoku Gakuin University, Japan; 2: Catania University, Italy; 3: Aichi University, Japan; 4: Nagoya University, Japan

10:07am - 10:30am

Are Overly Attractive Government Jobs Distorting the Labor Market? Evidence from Bangladesh

Shahida Pervin

National Graduate Institute for Policy Studies (GRIPS), Japan

H02: Immigration and Assimilation
9:00am - 9:22am

Hosting Refugees and Voting for the Far-Right: Evidence from France

Sarah Schneider-Strawczynski

Paris School of Economics, France

9:22am - 9:45am

Biased Beliefs about Immigration and Economic Concerns: Experimental Evidence

Patrick Bareinz1, Silke Uebelmesser1,2

1: University of Jena; 2: CESifo

9:45am - 10:07am

Did the Presence of Immigrants in Local Constituencies Affect the Vote Outcome in the Brexit Referendum?

Hisahiro Naito, Mizuho Asai

University of Tsukuba, Japan

10:07am - 10:30am

The Cultural Assimilation of Individualism and Preferences for Redistribution

Olle Hammar

Uppsala University, Sweden

H03: Inequality Perceptions
9:00am - 9:22am

Overconfidence, Income-Ability Gap, and Preferences for Income Equality

Daiki Kishishita1, Atsushi Yamagishi2, Tomoko Matsumoto1

1: Tokyo University of Science, Japan; 2: Princeton University, USA

9:22am - 9:45am

Rich vs Poor: Inequality Perceptions, Information and Redistributive Policy Support

Luna Bellani, Nona Bledow

University of Konstanz, Germany

9:45am - 10:07am

Social Position and Fairness View

Kristoffer Balle Hvidberg1, Claus Thustrup Kreiner1, Stefanie Stantcheva2

1: University of Copenhagen, Denmark; 2: Harvard University, US

10:07am - 10:30am

Gender Norms and Income Misreporting Within Households

Anja Roth, Michaela Slotwinski

University of Basel, Switzerland

H04: VAT
9:00am - 9:22am

Using Administrative Data to Assess the Impact of the Pandemic in Low-income Countries: An Application with VAT Data in Rwanda

Giulia Mascagni, Adrienne Lees

IDS / ICTD, United Kingdom

9:22am - 9:45am

VAT Fraud and Reverse Charge: Empirical Evidence from VAT Returns

Annalisa Tassi, Thiess Buettner

FAU, Germany

9:45am - 10:07am

Up and Down the Value-Added Tax

Susana Peralta, João Pereira dos Santos, Pedro Tavares de Sousa

Nova School of Business and Economics, Portugal

10:07am - 10:30am

VAT Invoice Information And Compliance Behavior: Evidence From Thailand

Athiphat Muthitacharoen1, Wonma Wanichthaworn2, Trongwut Burong2

1: Chulalongkorn University, Thailand; 2: Revenue Department, Thailand

H05: Macro Public Finance, Budgets, and Banks
9:00am - 9:22am

Gauging the Effects of the German COVID-19 Fiscal Stimulus Package

Natascha Hinterlang, Stéphane Moyen, Oke Röhe, Nikolai Stähler

Deutsche Bundesbank, Germany

9:22am - 9:45am

Freeze! Financial Sanctions and Bank Responses

Matthias Efing1, Stefan Goldbach2, Volker Nitsch3

1: HEC Paris; 2: Deutsche Bundesbank; 3: Technische Universität Darmstadt, Germany

9:45am - 10:07am

Regional and Sectoral Varieties of VAT Pass Through in Japan

Kazuki Hiraga

Tokai University, Japan

10:07am - 10:30am

Avoiding Unpleasant Surprises: An Analysis of German States' Budget Forecasts

Thiess Buettner1,2, Tobias Goerbert1

1: FAU Erlangen-Nuremberg, Germany; 2: CESifo

H06: Policies and the Environment
9:00am - 9:22am

Contracting with Countries in a Walrasian World to Curb Coal

Lennart Stern


9:22am - 9:45am

Green Protection for Sale: The Impact of Industrial Lobbying on International Cooperation in the Presence of Border Carbon Adjustment

Achim Hagen, Mark Schopf

University of Hagen, Germany

9:45am - 10:07am

Environmental tax,Regulation intensity and Labor demand:evidence from China

Jinke liu, yueyun Wang

central university of finance and economics, China, People's Republic of

10:07am - 10:30am

Stimulating the Car Market at an Environmental Cost: Evidence from Fiscal Stimulus in China

Xuan Wang

University of Michigan, United States of America

H07: Filing, Amnesties and Enforcement
9:00am - 9:22am

Tax Enforcement, Revenue and Informality

Prakriti Joshi1, Debasis Mondal2

1: IIT Delhi, India; 2: IIT Delhi, India

9:22am - 9:45am

Optional (Non-)Filing and Effective Taxation

Tobias Hauck, Luisa Wallossek

LMU Munich, Germany

9:45am - 10:07am

Tax Evasion and Forgiveness

Himawan Saputro

University of Kentucky, United States of America

10:07am - 10:30am

How to Make Multinational Automatic Information Exchange on Financial Account Data Work

Elisa Casi-Eberhard1, Jakob Miethe2, Barbara Stage3

1: Norwegian School of Economics (NHH), Norway; 2: University of Munich (LMU), Germany; 3: ZEW Mannheim & University of Mannheim, Germany

J01: COVID-19 and Behavior
10:45am - 11:07am

Calamities, Common Interests, Shared Identity: What Shapes Altruism and Reciprocity?

Cevat Giray Aksoy1, Antonio Cabrales2, Mathias Dolls3, Ruben Durante4, Lisa Windsteiger5

1: European Bank for Reconstruction and Development; 2: Universidad Carlos III de Madrid; 3: ifo Institute, Germany; 4: ICREA, UPF, Barcelona School of Economics; 5: Max Planck Institute for Tax Law and Public Finance

11:07am - 11:30am

Economic Sentiment During the COVID Pandemic: Evidence from Search Behaviour in the EU

Wouter van der Wielen, Salvador Barrios

European Commission, Joint Research Centre, Spain

11:30am - 11:52am

News Framing and Policy Support During the COVID-19 Crisis: Evidence from a Survey Experiment

Patrick Bareinz, Fabian Koenings

University of Jena

11:52am - 12:15pm

The Impact of the COVID-19 on Japanese Firms: Mobility and Resilience via Remote Work

Daiji Kawaguchi1, Sagiri Kitao1, Manabu Nose1,2

1: The University of Tokyo; 2: The International Monetary Fund

J02: Political Economy IV
10:45am - 11:07am

Read My Lips? Taxes and Elections

Clemens Fuest1,2,3, Klaus Gründler1,2,3, Niklas Potrafke1,2,3, Fabian Ruthardt1,2

1: ifo Institute, Germany; 2: University of Munich; 3: CESifo

11:07am - 11:30am

The Effects of Public Disclosure by Politicians

Carina Neisser, Nils Wehrhöfer

University of Cologne, Germany

11:30am - 11:52am

Electoral Commitment in Asymmetric Tax-competition Models

Yukihiro Nishimura1,2, Kimiko Terai3

1: Osaka University, Japan; 2: CESifo, Germany; 3: Keio University, Japan

11:52am - 12:15pm

Incumbency and Expectations of Fiscal Rule Compliance: Evidence from Surveys of German Policy Makers

Friedrich Heinemann2, Eckhard Janeba1, Maximilian Todtenhaupt3

1: University of Mannheim, Germany; 2: ZEW Mannheim, Germany; 3: Norwegian School of Economics (NHH), Norway

J03: Local Government Expenditure
10:45am - 11:07am

Economies of Scope and Local Government Expenditure: Evidence from Creation of Specially Authorized Cities in Japan

Takeshi Miyazaki

Kyushu University, Japan

11:07am - 11:30am

Competition in Public Procurement: Evidence from Finland and Sweden

Kirsi-Maria Halonen1, Jan Jääskeläinen2, Janne Tukiainen3

1: University of Lapland, Finland; 2: Aalto University, Finland; 3: University of Turku, Finland

11:30am - 11:52am

Ecological Fiscal Transfers And Local Government Spending: The Flypaper Effects In The Era Of Pandemic

Amandeep Kaur, Ranjan Kumar Mohanty, Lekha Chakraborty, Divy Rangan

NIPFP, India

11:52am - 12:15pm

Charitable Giving, Tax Reform, and Self-selection of Tax Relief: Evidence from South Korea

Hiroki Kato1, Tsuyoshi Goto2, Youngrok Kim3

1: Osaka University, Japan; 2: Chiba University, Japan; 3: Kobe University, Japan

J04: The Super Rich
10:45am - 11:07am

Political Connections and the Super-Rich in Poland

Katarzyna Salach, Michal Brzezinski

University of Warsaw, Poland

11:07am - 11:30am

Tracking the Super-Rich Using Rich Lists: First-Time Evidence from Switzerland

Enea Baselgia1, Isabel Z. Martinez2

1: University of St.Gallen, Switzerland; 2: ETH Zurich, Switzerland

11:30am - 11:52am

On Top of the Top: Adjusting Wealth Distributions Using National Rich-Lists

Franziska Disslbacher1,2, Michael Ertl2, Emanuel List1,3, Patrick Mokre2,4, Matthias Schnetzer2

1: Vienna University of Economics and Business, Austria; 2: Vienna Chamber of Labour; 3: Macroeconomic Policy Institute (IMK); 4: New School for Social Research

11:52am - 12:15pm

How Wealthy Are the Rich?

Jan Schulz1,2, Mishael Milakovic1

1: Economics Department, University of Bamberg, Germany; 2: Bamberg Doctoral Research Group on Behavioral Macroeconomics (BaGBeM)

J05: Environmental Economics I
10:45am - 11:07am

The Effect of Weather on the Spread of SARS-CoV-2 and the Mediation Role of Social Behaviour

Simone Ferro1, Chiara Serra2

1: University of Milan, Queen Mary University of London; 2: European University Institute

11:07am - 11:30am

Toxic Heavy Metal Injustice? Early Life Conditions and Proximity to Contamination

Oscar Erixson1, Linuz Aggeborn2, Mattias Öhman3, Jenny Jans4

1: Uppsala University, Sweden; 2: Uppsala University, Sweden; 3: Uppsala University, Sweden; 4: Stockholm University, Sweden

11:30am - 11:52am

Climate Adaptation Policies and Infant Health: Evidence from a Water Policy in Brazil

Daniel Da Mata1, Lucas Emanuel2, Vitor Pereira3, Breno Sampaio2

1: Sao Paulo School of Economics - FGV, Brazil; 2: Universidade Federal de Pernambuco; 3: National School of Public Administration - ENAP

11:52am - 12:15pm

Impact of Natural Disasters on the Income Distribution

Regina Pleninger

ETH Zurich, Switzerland

J06: Gender Pay Gap
10:45am - 11:07am

The Smarter, the Richer? Distributional Analysis of Gender Gaps in Wages and Skills

Michele Battisti1, Alexandra Fedorets2, Lavinia Kinne3

1: University of Glasgow; 2: German Institute for Economic Research (DIW Berlin); 3: ifo Institute, Germany

11:07am - 11:30am

The Effect Of Childcare On Parental Earnings Trajectories

Matthias Krapf1, Anja Roth2, Michaela Slotwinski2

1: University of Lausanne, Switzerland; 2: University of Basel, Switzerland

11:30am - 11:52am

Early Career, Life-Cycle Choices, and Gender

Frederik Plesner Lyngse1, Torben Heien Nielsen1, Itzik Fadlon2

1: University of Copenhagen, Denmark; 2: University of California, San Diego

J07: OECD Base Erosion and Profit Shifting Report

Tax Challenges Arising from Digitalisation – Chapter 2: Revenue Effects Pillar One

David Bradbury1, Ana Cinta Gonzalez Cabral1, Tibor Paul Hanappi1, Asa Johansson1, Valentine Millot1, Pierce O'Reilly1, Stephane Sorbe2, Sebastien Turban1

1: OECD, France; 2: Direction générale du Trésor, France

Tax Challenges Arising from Digitalisation – Chapter 3: Revenue Effects Pillar Two

David Bradbury1, Ana Cinta Gonzalez Cabral1, Tibor Paul Hanappi1, Asa Johansson1, Valentine Millot1, Pierce O'Reilly1, Stephane Sorbe2, Sebastien Turban1

1: OECD, France; 2: Direction générale du Trésor, France

Tax Challenges Arising from Digitalisation – Chapter 5: Construction of Underlying Datasets

David Bradbury1, Ana Cinta Gonzalez Cabral1, Tibor Paul Hanappi1, Asa Johansson1, Valentine Millot1, Pierce O'Reilly1, Stephane Sorbe2, Sebastien Turban1

1: OECD, France; 2: Direction générale du Trésor, France

Tax Challenges Arising from Digitalisation – Chapter 4: Investment Effects of Pillar One and Pillar Two

David Bradbury1, Ana Cinta Gonzalez Cabral1, Tibor Paul Hanappi1, Asa Johansson1, Valentine Millot1, Pierce O'Reilly1, Stephane Sorbe2, Sebastien Turban1

1: OECD, France; 2: Direction générale du Trésor, France

K01: Environmental Economics II
12:30pm - 12:52pm

Regulating Conglomerates: Evidence from an Energy Conservation Program in China

Juan Carlos Suarez Serrato

Duke University, United States of America

12:52pm - 1:15pm

Minimum Quality Standards and Exports

Laura Birg2, Jan S. Voßwinkel1

1: NGU | Nürtingen-Geislingen University, Germany; 2: University of Bremen, Germany

1:15pm - 1:37pm

Optimal Carbon Taxation and Horizontal Equity: A welfare-theoretic approach with application to German household data

Martin C. Hänsel1, Max Franks1,3, Matthias Kalkuhl2,4, Ottmar Edenhofer1,2,3

1: Potsdam Institute for Climate Impact Research, Germany; 2: Mercator Institute on Global Commons and Climate Change (MCC), Germany; 3: Technische Universität Berlin, Germany; 4: Faculty of Economics and Social Sciences, University of Potsdam, Germany

1:37pm - 2:00pm

Does Media Coverage Affect Governments’ Preparation for Natural Disasters?

Pierre Magontier

University of Bern, Switzerland

K02: Politics and Elections
12:30pm - 12:52pm

Bayesian Persuasion in Tax Competition

Erkin Sagiev

University of Essex, United Kingdom

12:52pm - 1:15pm

Political Devaluation? Lessons from Emancipating Women in Politics

Anna Koukal1,2, Stephanie Fürer1,2, Jonathan Massonnets1,2

1: University of Fribourg; 2: Swiss Distance University Institut

1:15pm - 1:37pm

1 Political Cycles and Yardstick Competition in the Recycling of Waste. Evidence from Italian Provinces

Massimiliano Ferraresi1, Massimiliano Mazzanti2, Matteo Mazzarano2, Leonzio Rizzo2, Riccardo Secomandi2

1: European Commission, Joint Research Centre (JRC); 2: University of Ferrara

1:37pm - 2:00pm

Blaming Migrants Doesn’t (Always) Pay: The Political Effects Of Immigration During A Pandemic

Boldrini Michela1, Pierluigi Conzo2, Roberto Zotti3

1: University of Torino, Italy; 2: University of Torino & Collegio Carlo Alberto, Italy; 3: University of Torino, Italy

K03: Capital Taxes
12:30pm - 12:52pm

Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada

Adam Lavecchia1, Alisa Tazhitdinova2

1: McMaster University; 2: University of California, Santa Barbara

12:52pm - 1:15pm

The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates

Ole Agersnap, Owen Zidar

Princeton University, United States of America

1:15pm - 1:37pm

Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matters

Marie-Noëlle Lefebvre1, Etienne Lehmann1, Michael Sicsic1,2

1: CRED(TEPP), Université Paris II Panthéon-Assas, France; 2: Insee

1:37pm - 2:00pm

The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule

Zachary Liscow1, Edward Fox2

1: Yale University, United States of America; 2: University of Michigan, United States of America

K04: Wealth Tax
12:30pm - 12:52pm

Does a Wealth Tax Improve Equality of Opportunity?

Kristoffer Berg1, Shafik Hebous2

1: University of Oslo, Norway; 2: International Monetary Fund, USA

12:52pm - 1:15pm

Joint Taxation of Income and Wealth

Mehmet Ayaz, Dominik Sachs

LMU Munich

1:15pm - 1:37pm

Public support for wealth tax policies in Covid-19 times: Evidence from Luxembourg

Javier Olivera1, Philippe Van Kerm2

1: Luxembourg Institute of Socio-Economic Research, Luxembourg; 2: University of Luxembourg

K05: Tax Incidence
12:30pm - 12:52pm

The Pass-Through of Temporary VAT Rate Cuts in German Supermarket Retail

Clemens Fuest1,2, Florian Neumeier1,2, Daniel Stöhlker1

1: ifo Institute, Germany; 2: CESifo

12:52pm - 1:15pm

Does VAT Remittance Invariance Hold? Evidence From E-Commerce

Giampaolo Arachi, Debora Assisi

University of Salento, Italy

1:15pm - 1:37pm

Getting into the Weeds of Tax Invariance

Benjamin Hansen2, Kendall Houghton2, Keaton Miller2, Caroline Weber1

1: University of Kentucky, United States of America; 2: University of Oregon, United States of America

1:37pm - 2:00pm

The Welfare Effects of Property Taxation

Max Löffler2, Sebastian Siegloch1

1: ZEW and Uni Mannheim, Germany; 2: Maastricht University

K06: Political Economy V
12:30pm - 12:52pm

Politicians’ Neighborhoods: Where do they Live and does it Matter?

Olle Folke1, Linna Martén2, Johanna Rickne2, Matz Dahlberg1

1: Uppsala University, Sweden; 2: Stockholm University, Sweden

12:52pm - 1:15pm

Pre-Electoral Coalitions: Insights into the Creation of Political Parties

Rafael Hortala-Vallve1, Jaakko Meriläinen2, Janne Tukiainen3,4

1: London School of Economics and Political Science; 2: Instituto Tecnológico Autónomo de México; 3: University of Turku; 4: VATT Institute for Economic Research

1:15pm - 1:37pm

Term Limits: A New Political Scene or Business as Usual?

Catarina Alvarez1, Mariana Lopes da Fonseca2

1: Nova School of Business and Economics, Portugal; 2: University of St. Gallen

1:37pm - 2:00pm

Disastrous Discretion: Ambiguous Decision Situations Foster Political Favoritism

Stephan A. Schneider1, Sven Kunze2

1: ETH Zürich, Switzerland; 2: Heidelberg University

K07: Business Taxes
12:30pm - 12:52pm

Quantifying the OECD BEPS Indicators – An Update to BEPS Action 11

Daniel Klein2, Christopher Alexander Ludwig1,2, Katharina Nicolay1,2, Christoph Spengel2,1

1: ZEW Mannheim; 2: University of Mannheim

12:52pm - 1:15pm

Tax Department Structure and Tax Avoidance

Henning Giese1,2, Reinald Koch1,2

1: Catholic University Eichstaett-Ingolstadt, Germany; 2: KU Research Institute for Taxation

1:15pm - 1:37pm

Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates

Ben Lockwood1,2, Martin Simmler2, Eddy Tam2

1: University of Warwick, United Kingdom; 2: Oxford University, United Kingdom

1:37pm - 2:00pm

Does Nexus Pay Off? Quantitative Evaluation Of IP Box Regimes In Terms Of Location Attractiveness

Jessica Martina Mueller1, Daniela Steinbrenner2

1: University of Mannheim, Germany; 2: Centre for European Economic Research (ZEW), ZEW GmbH, Germany

L01: Optimal Taxation
2:15pm - 2:37pm

Tax Preferences and Optimal Income Taxation

Marcelo Arbex1, Enlinson Mattos2

1: University of Windsor, Canada; 2: São Paulo School of Economics, Fundacão Getulio Vargas

2:37pm - 3:00pm

Sufficient Statistics for Nonlinear Tax Systems with Preference Heterogeneity

Antoine Ferey1, Benjamin Lockwood2, Dmitry Taubinsky3

1: CREST, Ecole Polytechnique, France; 2: Wharton & NBER; 3: UC Berkeley & NBER

3:00pm - 3:22pm

Comprehensive or Schedular Income Taxation? A General Equilibrium Approach with Nonlinear Taxation

Laurence Jacquet1, Etienne Lehmann2

1: CY Cergy Paris Université, CNRS, THEMA; 2: CRED(TEPP), Université Paris II Panthéon-Assas, France

3:22pm - 3:45pm

Optimal Redistribution or Predistribution? Minimum Wages vs Income Taxes when Workers Differ in Both Hourly Wages and Working Hours

Aart Gerritsen

Erasmus University Rotterdam

L02: Family Leave Policies
2:15pm - 2:37pm

Family Culture and Childcare Policies

Francesca Carta3, Lorenzo De Masi2, Paola Profeta1

1: Bocconi University; 2: Universidad Carlos III; 3: Bank of Italy

2:37pm - 3:00pm

Gender Norms and Specialization in Household Production: Evidence from a Danish Parental Leave Reform

Anne Sophie Lassen

Copenhagen Business School, Denmark

3:00pm - 3:22pm

Do Family Policies Affect Births, Maternal Employment and Marital Stability?

Elizabeth Brainerd2, Olga Malkova1

1: University of Kentucky, United States of America; 2: Brandeis University, United States of America

L03: Mobility and Migration
2:15pm - 2:37pm

Citizenship and Taxes: Evaluating the Effects of the U.S. Tax System on Individuals’ Citizenship Decisions

Paul R. Organ

University of Michigan, United States of America

2:37pm - 3:00pm

Taxation, Public Spending and Internal Migratory Responses in Switzerland: Who Votes with Her Feet?

Laura Fontana-Casellini1, Veronica Grassi2

1: Università della Svizzera italiana; 2: University of St. Gallen

3:00pm - 3:22pm

The Effect of Taxes on Where Superstars Work

David Agrawal1, Kenneth Tester2

1: University of Kentucky, Department of Economics and Martin School of Public Policy & Administration; 2: University of Kentucky, Department of Economics

3:22pm - 3:45pm

The EITC and Migrating Out of Rural America

Jacob Bastian1, Dan Black2

1: Rutgers University, United States of America; 2: University of Chicago, United States of America

L04: Labor Supply
2:15pm - 2:37pm

Labor Market And Health Effects Of An Activation Program For The Long-term Inactive

Mareen Bastiaans, Anne Gielen, Robert Dur

Erasmus University Rotterdam, Netherlands, The

2:37pm - 3:00pm

Inducing Labor: The Impact of Health Insurance on Post-Natal Labor Force Participation

Shanthi Ramnath1, Elena Patel2, Ithai Lurie3

1: Federal Reserve Bank of Chicago; 2: University of Utah; Eccles School of Business; 3: US Department of Treasury; Office of Tax Analysis

3:00pm - 3:22pm

Means-Tested Child Care Subsidies and Parental Labor Supply

Trine Engh Vattø1, Kjersti Misje Østbakken2

1: Statistics Norway; 2: Institute for Social Research

3:22pm - 3:45pm

Did the $660 Billion Paycheck Protection Program and $220 Billion Economic Injury Disaster Loan Program Get Disbursed to Minority Communities in the Early Stages of COVID-19?

Robert Fairlie1, Frank Fossen2

1: University of California, Santa Cruz, USA; 2: University of Nevada, Reno, USA

L05: Housing
2:15pm - 2:37pm

Market Rate Housing Construction In Urban Neighborhoods

Erlend Eide Bø, Stefan Leknes

Statistics Norway, Norway

2:37pm - 3:00pm

Housing Affordability and Transaction Tax Subsidies

Anastasia Girshina2, Francois Koulischer1, Ulf von Lilienfeld1

1: University of Luxembourg, Luxembourg; 2: Stockholm School of Economics

3:00pm - 3:22pm

The Virus That Devastated Tourism: the Impact of Covid-19 on the Housing Market

João Pereira dos Santos, Susana Peralta, Duarte Gonçalves, Mafalda Batalha

Nova School of Business and Economics, Portugal

3:22pm - 3:45pm

Intrinsic Real Option Value: Empirical Evidence from Commercial Real Estate Investors

Simon Camilo Büchler1, Alex van de Minne2, Olivier Schoeni3

1: Massachusetts Institute of Technology; 2: University of Connecticut; 3: Laval University

L06: The Corporate Tax
2:15pm - 2:37pm

Tax Avoidance with Hybrid Financial Instruments

Svea Holtmann1, Reinald Koch1, Dominika Langenmayr1,2

1: Catholic University of Eichstaett-Ingolstadt, Germany; 2: CESifo

2:37pm - 3:00pm

The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland

David Staubli1, Matthias Krapf2

1: Swiss Federal Tax Administration, Switzerland; 2: University of Basel, Switzerland

3:00pm - 3:22pm

Corporate taxes and union wages in the United States

R. Alison Felix1, James R. Hines Jr.2

1: Federal Reserve Bank of Kansas City; 2: University of Michigan

3:22pm - 3:45pm

The German Business Panel: Insights on Corporate Taxation and Accounting during the Covid-19 Pandemic

Jannis Bischof, Philipp Dörrenberg, Davud Rostam-Afschar, Dirk Simons, Johannes Voget

University of Mannheim, Germany

L07: Taxation in Developing Countries
2:15pm - 2:37pm

Limited Tax Capacity and the Optimal Taxation of Firms

Marcelo Arbex1, Enlinson Mattos2, Rebeca Regatieri3

1: University of Windsor; 2: FGV Fundacao Getulio Vargas, Brazil; 3: FGV Fundacao Getulio Vargas and Brazilian Treasury

2:37pm - 3:00pm

Tax Policy and Household Businesses in Vietnam

Anh Pham

George Mason University, United States of America

3:00pm - 3:22pm

Using Computerized Information to Enforce VAT: Evidence from Pakistan

Jawad Ali Shah

University of Kentucky, United States of America

3:22pm - 3:45pm

Electronic Payments and Tax Capacity: Evidence from Uruguay's Financial Inclusion Reform

Anne Brockmeyer1,2,3, Magaly Saenz Somarriba3

1: Institute for Fiscal Studies; 2: University College London; 3: World Bank

Plenary IV, Closing and Awards: Keynote - John N. Friedman (Brown University) on "The Economic Impacts of COVID-19: Evidence from a New Public Database Built Using Private Sector Data"
Chair: Wojciech Kopczuk, Columbia University
Social Event B: Locals Insight to Iceland, by Sævar Helgi Bragason

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