Conference Agenda

Overview and details of the sessions of this conference.

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Some information on the session logistics:

The discussant is always the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair.

Presenters should use no more than 20 minutes; discussants no more than 5 minutes; the remaining time should be devoted to audience questions and the presenter’s responses. We suggest to follow these guidelines also for (uncommon) sessions with 3 papers in a 2-hour slot, to enable participants to switch sessions. We recommend that discussants avoid summarizing the paper. By focusing their brief remarks on a few questions and comments, the discussants can help start the general discussion with audience members.

Only registered participants can attend this conference. Further information available on the congress website https://iipf2024.vse.cz/ .

Please note that all times are shown in the time zone of the conference. The current conference time is: 30th Apr 2025, 08:21:58am CEST

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Session Overview

Date: Tuesday, 20/Aug/2024
3:00pm - 5:30pm	Board I: IIPF Board of Management meeting I Location: Charles University, Malá aula (Ovocný trh 560/5, Praha 1, 116 36, CZ)
5:00pm - 7:00pm	Registration: Early Registration (20 Aug) Location: Prague University of Economics and Business (Vysoká škola ekonomická, Italská budova, Prague 3)
6:00pm - 9:00pm	Board Dinner

Date: Wednesday, 21/Aug/2024
8:00am - 9:00am	Registration desk opens Location: Prague University of Economics and Business (Vysoká škola ekonomická, Italská budova, Prague 3)
9:00am - 9:30am	Opening Location: Vencovského Aula
9:30am - 10:30am	Plenary I: Annette Alstadsæter on "Navigating the Hidden Currents: The Evolution and Measurement of Offshore Wealth in the Age of Data Leaks" Location: Vencovského Aula Session Chair: Ron Davies, University College Dublin
10:30am - 11:00am	Coffee Break I
11:00am - 1:00pm	A01: Corporate Tax Avoidance in Developing Countries Location: Room RB 103 (Rajská building)
11:00am - 1:00pm	A02: Taxation & Trade Location: Room RB 104 (Rajská building)
11:00am - 1:00pm	A03: Inheritance Tax & Firms Location: Room RB 209 (Rajská building)
11:00am - 1:00pm	A04: Perceptions of Fairness Location: Room RB 105 (Rajská building)
11:00am - 1:00pm	A05: Tax Burden of Multinational Firms Location: Room RB 106 (Rajská building)
11:00am - 1:00pm	A06: Advances in Environmental & Energy Pricing Location: Room RB 107 (Rajská building)
11:00am - 1:00pm	A07: Inequality in Labor Markets Location: Room RB 109 (Rajská building)
11:00am - 1:00pm	A08: Social Insurance & Education Location: Room RB 112 (Rajská building)
11:00am - 1:00pm	A09: VAT Fraud Location: Room RB 204 (Rajská building)
11:00am - 1:00pm	A10: Political Economic Theory: Electoral Representation Location: Room RB 113 (Rajská building)
11:00am - 1:00pm	A11: Taxes and Migration Location: Room RB 212 (Rajská building)
11:00am - 1:00pm	A12: Public Procurement Location: Room RB 114 (Rajská building)
11:00am - 1:00pm	A13: Taxable Income Responses of Individuals Location: Room RB 210 (Rajská building)
11:00am - 1:00pm	A14: Optimal Taxation: Enforcement Frictions Location: Room RB 115 (Rajská building)
11:00am - 1:00pm	A15: Incentives & Investment Location: Room RB 213 (Rajská building)
11:00am - 1:00pm	A16: Government Budgets Location: Room RB 116 (Rajská building)
11:00am - 1:00pm	A17: Education, Information & Take-Up Location: Room RB 203 (Rajská building)
11:00am - 1:00pm	A18: Special Session: Using Leaked Data in Academic Research Location: Room RB 211 (Rajská building) Session Chair: Hector Enoc Ulloa Chinchila, Skatteforsk - Centre for Tax Research Discussant 1: Andreas Økland, Norwegian University of Life Sciences Discussant 2: Matthew Edward Collin, EU Tax Observatory Discussant 3: Jeanne Bomare, Paris School of Economics Discussant 4: Juliana Londoño-Vélez, UCLA Session Chair: Annette Alstadsæter, Norwegian University of Life Sciences Organized by Skatteforsk
1:00pm - 2:00pm	Lunch I
2:00pm - 4:00pm	B01: Politics, Policymakers, Policy Location: Room RB 103 (Rajská building)
2:00pm - 4:00pm	B02: Firms & Tax Evasion Location: Room RB 109 (Rajská building)
2:00pm - 4:00pm	B03: Behavioral Effects of Capital Taxation Location: Room RB 210 (Rajská building)
2:00pm - 4:00pm	B04: Pro-Social Behavior & Public Good Provision Location: Room RB 104 (Rajská building)
2:00pm - 4:00pm	B05: Gender & the Labor Market Location: Room RB 209 (Rajská building)
2:00pm - 4:00pm	B06: Infrastructure Location: Room RB 105 (Rajská building)
2:00pm - 4:00pm	B07: Cross-Country Analysis of Tax & Transfer Systems Location: Room RB 106 (Rajská building)
2:00pm - 4:00pm	B08: Pension Reforms Location: Room RB 107 (Rajská building)
2:00pm - 4:00pm	B09: Understanding & Regulating Tax Havens Location: Room RB 211 (Rajská building) Session Chair: Jakob Miethe, University of Munich
2:00pm - 4:00pm	B10: Local Political Economy Location: Room RB 112 (Rajská building)
2:00pm - 4:00pm	B11: Social Comparisons & Altruism Location: Room RB 113 (Rajská building)
2:00pm - 4:00pm	B12: Value-Added Taxes: Differentiation & Pass-Through Location: Room RB 114 (Rajská building)
2:00pm - 4:00pm	B13: Taxes, Trade, & Macroeconomics Location: Room RB 115 (Rajská building)
2:00pm - 4:00pm	B14: Development, Informal Labor, & Compliance Location: Room RB 116 (Rajská building)
2:00pm - 4:00pm	B15: Mobile Workers & Labor Markets Location: Room RB 203 (Rajská building)
2:00pm - 4:00pm	B16: Household Finance & Taxation Location: Room RB 204 (Rajská building)
2:00pm - 4:00pm	B17: Special Session: Global Minimum Tax – An Imperfect Success Story? Location: Room RB 213 (Rajská building) Session Chair: Petr Janský, Charles University Discussant 1: Mona Barake, Norwegian University of Life Sciences (NMBU) Discussant 2: Johannes Becker, U Muenster Discussant 3: Michael P Devereux, Oxford University Discussant 4: Ana Cinta Gonzalez Cabral, OECD Session Chair: Tibor Paul Hanappi, IMF Organized by DemoTrans
4:00pm - 4:30pm	Coffee Break II
4:30pm - 5:30pm	Plenary II: Juan Carlos Suarez Serrato on "Recent Advances in International Tax Research" Location: Vencovského Aula Session Chair: Dominika Langenmayr, KU Eichstätt-Ingolstadt
5:30pm - 6:30pm	General Assembly of Members Location: Vencovského Aula
7:00pm - 9:00pm	Social Program I: Welcome Reception Location: Czech National Bank / Česká národní banka

Date: Thursday, 22/Aug/2024
8:00am - 9:00am	Mentoring: Mentoring Session: Recent Evolution of the PhD Job Market Location: Room RB 212 (Rajská building) Session Chair: Dominika Langenmayr, KU Eichstätt-Ingolstadt Discussant 1: Pierre Bachas, ESSEC and EU Tax Observatory Discussant 2: Pierre Boyer, Ecole polytechnique Discussant 3: Juan Carlos Suarez Serrato, Stanford University Discussant 4: Valeria Zurla, CSEF University of Naples Federico II
9:00am - 10:00am	Plenary III: Massimo Morelli on "Populism and its Consequences for Economic Policy" Location: Vencovského Aula Session Chair: Wojciech Kopczuk, Columbia University
10:00am - 10:30am	Coffee Break III
10:30am - 12:30pm	C01: Tax Competition Location: Room RB 109 (Rajská building)
10:30am - 12:30pm	C02: Tax & Investment Location: Room RB 209 (Rajská building)
10:30am - 12:30pm	C03: Wealth Taxes & Financial Markets Location: Room RB 210 (Rajská building)
10:30am - 12:30pm	C04: Information, Identity, & Policy Preferences Location: Room RB 103 (Rajská building)
10:30am - 12:30pm	C05: Education Policy Location: Room RB 104 (Rajská building)
10:30am - 12:30pm	C06: War & Sanctions Location: Room RB 105 (Rajská building)
10:30am - 12:30pm	C07: Measuring Wealth Inequality Location: Room RB 211 (Rajská building)
10:30am - 12:30pm	C08: Optimal Social Insurance Theory Location: Room RB 106 (Rajská building)
10:30am - 12:30pm	C09: Housing Markets & Illicit Financial Flows Location: Room RB 212 (Rajská building)
10:30am - 12:30pm	C10: Politics & Refugees Location: Room RB 107 (Rajská building)
10:30am - 12:30pm	C11: Optimal Taxation: Labor Markets Location: Room RB 112 (Rajská building)
10:30am - 12:30pm	C12: Political Institutions & Macroeconomics Location: Room RB 113 (Rajská building)
10:30am - 12:30pm	C13: Gender, Couples, & Taxation Location: Room RB 114 (Rajská building)
10:30am - 12:30pm	C14: Tax Policy, Innovation & Profit Shifting Location: Room RB 213 (Rajská building)
10:30am - 12:30pm	C15: Local Fiscal Policies in General Equilibria Location: Room RB 115 (Rajská building)
10:30am - 12:30pm	C16: Cross-Country Analysis of Inequality Location: Room RB 116 (Rajská building)
10:30am - 12:30pm	C17: Fiscal Capacity and Informality Location: Room RB 203 (Rajská building)
10:30am - 12:30pm	C18: Special Session: Administrative Tax Data for Research: Lessons from Company-Level Country-by-Country Reporting Data Location: Room RB 204 (Rajská building) Session Chair: Panayiotis Nicolaides, Paris School of Economics Discussant 1: Petr Janský, Charles University Discussant 3: Felix Hugger, OECD Discussant 4: Florian Neumeier, ifo Institute Munich Organized by EU Tax Observatory and CORPTAX.
12:30pm - 1:30pm	Lunch II
1:30pm - 3:30pm	D01: Corporate Taxation and Regulation Location: Room RB 103 (Rajská building)
1:30pm - 3:30pm	D02: Profit Shifting Location: Room RB 109 (Rajská building)
1:30pm - 3:30pm	D03: Perceptions and Preferences for Equity Location: Room RB 104 (Rajská building)
1:30pm - 3:30pm	D04: Mental Health & Social Insurance Location: Room RB 105 (Rajská building)
1:30pm - 3:30pm	D05: Gender Norms & Taxation Location: Room RB 211 (Rajská building)
1:30pm - 3:30pm	D06: Energy Prices & Fairness Location: Room RB 106 (Rajská building)
1:30pm - 3:30pm	D07: Measuring Within-Country Income Inequality Location: Room RB 107 (Rajská building)
1:30pm - 3:30pm	D08: Income Taxes and Firm Decisions Location: Room RB 209 (Rajská building)
1:30pm - 3:30pm	D09: Ilicit Financial Flows Location: Room RB 213 (Rajská building)
1:30pm - 3:30pm	D10: Voter Behavior Location: Room RB 112 (Rajská building)
1:30pm - 3:30pm	D11: Optimal Taxation: Novel Approaches Location: Room RB 113 (Rajská building)
1:30pm - 3:30pm	D12: Taxing Small Firms Location: Room RB 114 (Rajská building)
1:30pm - 3:30pm	D13: Information & Compliance Location: Room RB 115 (Rajská building)
1:30pm - 3:30pm	D14: Long-Run Effects of Income Support Programs Location: Room RB 116 (Rajská building)
1:30pm - 3:30pm	D15: VAT Administration Location: Room RB 203 (Rajská building)
1:30pm - 3:30pm	D16: Macro Public Finance: Structural Approaches Location: Room RB 204 (Rajská building)
1:30pm - 3:30pm	D17: Fiscal Federalism Location: Room RB 205 (Rajská building)
1:30pm - 3:30pm	D18: Special Session: The Impact of Tax Expenditures on Social Welfare and Inequality Location: Room RB 206 (Rajská building) Session Chair: Agustin Redonda, Council on Economic Policies Discussant 1: Tibor Paul Hanappi, IMF Discussant 2: Amina Ebrahim, UNU-WIDER Discussant 3: Ada Isobel Jansen, Stellenbosch University Discussant 4: John Silwimba, Ministry of Finance and National Planning Session Chair: Christian von Haldenwang, IDOS Organized by Tax Expenditures Lab
3:30pm - 8:00pm	Social Program II: Excursions

Date: Friday, 23/Aug/2024
9:00am - 10:30am	Board II: IIPF Board of Management meeting II Location: Room RB 438 (Rajská building)
9:00am - 10:30am	E01: Taxation & MNE Structure Location: Room RB 210 (Rajská building)
9:00am - 10:30am	E02: Thin Capitalisation Rules Location: Room RB 103 (Rajská building)
9:00am - 10:30am	E03: Taxing Wealthy Individuals Location: Room RB 209 (Rajská building)
9:00am - 10:30am	E04: The Political Economy of Externalities Location: Room RB 104 (Rajská building)
9:00am - 10:30am	E05: Public Healthcare Provision Location: Room RB 105 (Rajská building)
9:00am - 10:30am	E06: Unintended Effects of Environmental Regulation Location: Room RB 106 (Rajská building)
9:00am - 10:30am	E08: Payroll Taxes Location: Room RB 112 (Rajská building)
9:00am - 10:30am	E09: International Implications of Tax Avoidance Location: Room RB 113 (Rajská building)
9:00am - 10:30am	E10: Political Economy of Climate Change Location: Room RB 114 (Rajská building)
9:00am - 10:30am	E11: Early Childhood Policies Location: Room RB 115 (Rajská building)
9:00am - 10:30am	E12: Emotions and Economic Behavior Location: Room RB 116 (Rajská building)
9:00am - 10:30am	E13: Macro Models & Climate Change Location: Room RB 204 (Rajská building)
9:00am - 10:30am	E14: Production Efficiency & Taxation Location: Room RB 211 (Rajská building)
9:00am - 10:30am	E15: Novel Perspectives on Moral Hazard Location: Room RB 203 (Rajská building)
9:00am - 10:30am	E16: Excisable Products Taxation Location: Room RB 205 (Rajská building)
10:30am - 11:00am	Coffee Break IV
11:00am - 1:00pm	F01: Real Effects of Corporate Tax Avoidance Location: Room RB 209 (Rajská building)
11:00am - 1:00pm	F02: Family Policies & Child Penalties Location: Room RB 109 (Rajská building)
11:00am - 1:00pm	F03: Tax Effects in Real Estate Markets Location: Room RB 103 (Rajská building)
11:00am - 1:00pm	F04: Decision-Making & Saving Location: Room RB 104 (Rajská building)
11:00am - 1:00pm	F05: Insights from Administrative Data on Health Location: Room RB 105 (Rajská building)
11:00am - 1:00pm	F06: Digital Service Taxes & BEPS 2.0 Location: Room RB 106 (Rajská building)
11:00am - 1:00pm	F07: Gender, Households, and Inequality Location: Room RB 107 (Rajská building)
11:00am - 1:00pm	F09: Tax Evasion & TIEAs Location: Room RB 210 (Rajská building)
11:00am - 1:00pm	F10: International Law and Profit Shifting Location: Room RB 112 (Rajská building)
11:00am - 1:00pm	F11: Education and Inequality Location: Room RB 213 (Rajská building)
11:00am - 1:00pm	F12: Institutional Frictions & Failures Location: Room RB 113 (Rajská building)
11:00am - 1:00pm	F13: Public Finance During the Pandemic Location: Room RB 114 (Rajská building)
11:00am - 1:00pm	F14: Optimal Taxation: Cities Location: Room RB 115 (Rajská building)
11:00am - 1:00pm	F15: Firms' Elasticity of Taxable Income Location: Room RB 211 (Rajská building)
11:00am - 1:00pm	F16: Carbon & Fuel Taxes Location: Room RB 116 (Rajská building)
11:00am - 1:00pm	F17: Special Session: Taxation of Wealth in Low- and Middle-Income Countries: What Does the Evidence Tell Us, and What Are the Gaps? Location: Room RB 203 (Rajská building) Session Chair: Laura Fernanda Abramovsky, ODI and Institute for Fiscal Studies Discussant 1: Arun Advani, University of Warwick Discussant 2: Dario Tortarolo, World Bank Discussant 3: Diana Hourani, OECD Organized by TaxDev
1:00pm - 2:00pm	Lunch III
2:00pm - 4:00pm	G01: Global Minimum Tax Location: Room RB 103 (Rajská building)
2:00pm - 4:00pm	G02: Transfer Pricing Location: Room RB 104 (Rajská building)
2:00pm - 4:00pm	G03: Housing Markets Location: Room RB 105 (Rajská building)
2:00pm - 4:00pm	G04: Behavioral Tax Compliance Location: Room RB 106 (Rajská building)
2:00pm - 4:00pm	G05: Tax Havens Location: Room RB 109 (Rajská building)
2:00pm - 4:00pm	G06: Climate Policy Location: Room RB 107 (Rajská building)
2:00pm - 4:00pm	G07: Decomposing Inequality Location: Room RB 112 (Rajská building)
2:00pm - 4:00pm	G08: Responses to Information Disclosure Location: Room RB 113 (Rajská building)
2:00pm - 4:00pm	G09: Incidence of Tax Avoidance Location: Room RB 114 (Rajská building)
2:00pm - 4:00pm	G10: Mayors Location: Room RB 115 (Rajská building)
2:00pm - 4:00pm	G11: Optimal Taxation: Wealth, Capital, Regulations Location: Room RB 209 (Rajská building)
2:00pm - 4:00pm	G12: Taxing Travellers Location: Room RB 116 (Rajská building)
2:00pm - 4:00pm	G13: Taxes and Labor Supply Location: Room RB 203 (Rajská building)
2:00pm - 4:00pm	G14: Fiscal Policy & Development Location: Room RB 204 (Rajská building)
2:00pm - 4:00pm	G15: Public Finance & Industrial Organization Location: Room RB 205 (Rajská building)
2:00pm - 4:00pm	G16: Macro Public Finance: Reduced-Form Empirical Approaches Location: Room RB 211 (Rajská building)
4:00pm - 4:30pm	Coffee Break V
4:30pm - 5:30pm	Plenary IV: Lisa De Simone on "Multinational Corporate Income Shifting" Location: Vencovského Aula Session Chair: Nadine Riedel, University of Münster
5:30pm - 6:00pm	Closing Location: Vencovského Aula
7:00pm - 10:00pm	Social Program III: Conference Dinner (incl. Awards) Location: Cubex Conference Centrum Praha