Conference Agenda

Overview and details of the sessions of this conference.

Please select a date to show only sessions at that day. Please select a single session for detailed view (with abstracts and downloads if available).

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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, 06:38:04am 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 Chair: Ron Davies

10:30am - 11:00am

Coffee Break I

11:00am - 1:00pm

A01: Corporate Tax Avoidance in Developing Countries Location: Room RB 103 (Rajská building)

A02: Taxation & Trade Location: Room RB 104 (Rajská building)

A03: Inheritance Tax & Firms Location: Room RB 209 (Rajská building)

A04: Perceptions of Fairness Location: Room RB 105 (Rajská building)

A05: Tax Burden of Multinational Firms Location: Room RB 106 (Rajská building)

A06: Advances in Environmental & Energy Pricing Location: Room RB 107 (Rajská building)

A07: Inequality in Labor Markets Location: Room RB 109 (Rajská building)

A08: Social Insurance & Education Location: Room RB 112 (Rajská building)

A09: VAT Fraud Location: Room RB 204 (Rajská building)

A10: Political Economic Theory: Electoral Representation Location: Room RB 113 (Rajská building)

A11: Taxes and Migration Location: Room RB 212 (Rajská building)

A12: Public Procurement Location: Room RB 114 (Rajská building)

A13: Taxable Income Responses of Individuals Location: Room RB 210 (Rajská building)

A14: Optimal Taxation: Enforcement Frictions Location: Room RB 115 (Rajská building)

A15: Incentives & Investment Location: Room RB 213 (Rajská building)

A16: Government Budgets Location: Room RB 116 (Rajská building)

A17: Education, Information & Take-Up Location: Room RB 203 (Rajská building)

A18: Special Session: Using Leaked Data in Academic Research Location: Room RB 211 (Rajská building) Chair: Hector Enoc Ulloa Chinchila Discussant 1: Andreas Økland Discussant 2: Matthew Edward Collin Discussant 3: Jeanne Bomare Discussant 4 : Juliana Londoño-Vélez Chair: Annette Alstadsæter Organized by Skatteforsk

1:00pm - 2:00pm

Lunch I

2:00pm - 4:00pm

B01: Politics, Policymakers, Policy Location: Room RB 103 (Rajská building)

B02: Firms & Tax Evasion Location: Room RB 109 (Rajská building)

B03: Behavioral Effects of Capital Taxation Location: Room RB 210 (Rajská building)

B04: Pro-Social Behavior & Public Good Provision Location: Room RB 104 (Rajská building)

B05: Gender & the Labor Market Location: Room RB 209 (Rajská building)

B06: Infrastructure Location: Room RB 105 (Rajská building)

B07: Cross-Country Analysis of Tax & Transfer Systems Location: Room RB 106 (Rajská building)

B08: Pension Reforms Location: Room RB 107 (Rajská building)

B09: Understanding & Regulating Tax Havens Location: Room RB 211 (Rajská building) Chair: Jakob Miethe

B10: Local Political Economy Location: Room RB 112 (Rajská building)

B11: Social Comparisons & Altruism Location: Room RB 113 (Rajská building)

B12: Value-Added Taxes: Differentiation & Pass-Through Location: Room RB 114 (Rajská building)

B13: Taxes, Trade, & Macroeconomics Location: Room RB 115 (Rajská building)

B14: Development, Informal Labor, & Compliance Location: Room RB 116 (Rajská building)

B15: Mobile Workers & Labor Markets Location: Room RB 203 (Rajská building)

B16: Household Finance & Taxation Location: Room RB 204 (Rajská building)

B17: Special Session: Global Minimum Tax – An Imperfect Success Story? Location: Room RB 213 (Rajská building) Chair: Petr Janský Discussant 1: Mona Barake Discussant 2: Johannes Becker Discussant 3: Michael P Devereux Discussant 4 : Ana Cinta Gonzalez Cabral Chair: Tibor Paul Hanappi 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 Chair: Dominika Langenmayr

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) Chair: Dominika Langenmayr Discussant 1: Pierre Bachas Discussant 2: Pierre Boyer Discussant 3: Juan Carlos Suarez Serrato Discussant 4 : Valeria Zurla

9:00am - 10:00am

Plenary III: Massimo Morelli on "Populism and its Consequences for Economic Policy" Location: Vencovského Aula Chair: Wojciech Kopczuk

10:00am - 10:30am

Coffee Break III

10:30am - 12:30pm

C01: Tax Competition Location: Room RB 109 (Rajská building)

C02: Tax & Investment Location: Room RB 209 (Rajská building)

C03: Wealth Taxes & Financial Markets Location: Room RB 210 (Rajská building)

C04: Information, Identity, & Policy Preferences Location: Room RB 103 (Rajská building)

C05: Education Policy Location: Room RB 104 (Rajská building)

C06: War & Sanctions Location: Room RB 105 (Rajská building)

C07: Measuring Wealth Inequality Location: Room RB 211 (Rajská building)

C08: Optimal Social Insurance Theory Location: Room RB 106 (Rajská building)

C09: Housing Markets & Illicit Financial Flows Location: Room RB 212 (Rajská building)

C10: Politics & Refugees Location: Room RB 107 (Rajská building)

C11: Optimal Taxation: Labor Markets Location: Room RB 112 (Rajská building)

C12: Political Institutions & Macroeconomics Location: Room RB 113 (Rajská building)

C13: Gender, Couples, & Taxation Location: Room RB 114 (Rajská building)

C14: Tax Policy, Innovation & Profit Shifting Location: Room RB 213 (Rajská building)

C15: Local Fiscal Policies in General Equilibria Location: Room RB 115 (Rajská building)

C16: Cross-Country Analysis of Inequality Location: Room RB 116 (Rajská building)

C17: Fiscal Capacity and Informality Location: Room RB 203 (Rajská building)

C18: Special Session: Administrative Tax Data for Research: Lessons from Company-Level Country-by-Country Reporting Data Location: Room RB 204 (Rajská building) Chair: Panayiotis Nicolaides Discussant 1: Petr Janský Discussant 3: Felix Hugger Discussant 4 : Florian Neumeier 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)

D02: Profit Shifting Location: Room RB 109 (Rajská building)

D03: Perceptions and Preferences for Equity Location: Room RB 104 (Rajská building)

D04: Mental Health & Social Insurance Location: Room RB 105 (Rajská building)

D05: Gender Norms & Taxation Location: Room RB 211 (Rajská building)

D06: Energy Prices & Fairness Location: Room RB 106 (Rajská building)

D07: Measuring Within-Country Income Inequality Location: Room RB 107 (Rajská building)

D08: Income Taxes and Firm Decisions Location: Room RB 209 (Rajská building)

D09: Ilicit Financial Flows Location: Room RB 213 (Rajská building)

D10: Voter Behavior Location: Room RB 112 (Rajská building)

D11: Optimal Taxation: Novel Approaches Location: Room RB 113 (Rajská building)

D12: Taxing Small Firms Location: Room RB 114 (Rajská building)

D13: Information & Compliance Location: Room RB 115 (Rajská building)

D14: Long-Run Effects of Income Support Programs Location: Room RB 116 (Rajská building)

D15: VAT Administration Location: Room RB 203 (Rajská building)

D16: Macro Public Finance: Structural Approaches Location: Room RB 204 (Rajská building)

D17: Fiscal Federalism Location: Room RB 205 (Rajská building)

D18: Special Session: The Impact of Tax Expenditures on Social Welfare and Inequality Location: Room RB 206 (Rajská building) Chair: Agustin Redonda Discussant 1: Tibor Paul Hanappi Discussant 2: Amina Ebrahim Discussant 3: Ada Isobel Jansen Discussant 4 : John Silwimba Chair: Christian von Haldenwang 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)

E01: Taxation & MNE Structure Location: Room RB 210 (Rajská building)

E02: Thin Capitalisation Rules Location: Room RB 103 (Rajská building)

E03: Taxing Wealthy Individuals Location: Room RB 209 (Rajská building)

E04: The Political Economy of Externalities Location: Room RB 104 (Rajská building)

E05: Public Healthcare Provision Location: Room RB 105 (Rajská building)

E06: Unintended Effects of Environmental Regulation Location: Room RB 106 (Rajská building)

E08: Payroll Taxes Location: Room RB 112 (Rajská building)

E09: International Implications of Tax Avoidance Location: Room RB 113 (Rajská building)

E10: Political Economy of Climate Change Location: Room RB 114 (Rajská building)

E11: Early Childhood Policies Location: Room RB 115 (Rajská building)

E12: Emotions and Economic Behavior Location: Room RB 116 (Rajská building)

E13: Macro Models & Climate Change Location: Room RB 204 (Rajská building)

E14: Production Efficiency & Taxation Location: Room RB 211 (Rajská building)

E15: Novel Perspectives on Moral Hazard Location: Room RB 203 (Rajská building)

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)

F02: Family Policies & Child Penalties Location: Room RB 109 (Rajská building)

F03: Tax Effects in Real Estate Markets Location: Room RB 103 (Rajská building)

F04: Decision-Making & Saving Location: Room RB 104 (Rajská building)

F05: Insights from Administrative Data on Health Location: Room RB 105 (Rajská building)

F06: Digital Service Taxes & BEPS 2.0 Location: Room RB 106 (Rajská building)

F07: Gender, Households, and Inequality Location: Room RB 107 (Rajská building)

F09: Tax Evasion & TIEAs Location: Room RB 210 (Rajská building)

F10: International Law and Profit Shifting Location: Room RB 112 (Rajská building)

F11: Education and Inequality Location: Room RB 213 (Rajská building)

F12: Institutional Frictions & Failures Location: Room RB 113 (Rajská building)

F13: Public Finance During the Pandemic Location: Room RB 114 (Rajská building)

F14: Optimal Taxation: Cities Location: Room RB 115 (Rajská building)

F15: Firms' Elasticity of Taxable Income Location: Room RB 211 (Rajská building)

F16: Carbon & Fuel Taxes Location: Room RB 116 (Rajská building)

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) Chair: Laura Fernanda Abramovsky Discussant 1: Arun Advani Discussant 2: Dario Tortarolo Discussant 3: Diana Hourani Organized by TaxDev

1:00pm - 2:00pm

Lunch III

2:00pm - 4:00pm

G01: Global Minimum Tax Location: Room RB 103 (Rajská building)

G02: Transfer Pricing Location: Room RB 104 (Rajská building)

G03: Housing Markets Location: Room RB 105 (Rajská building)

G04: Behavioral Tax Compliance Location: Room RB 106 (Rajská building)

G05: Tax Havens Location: Room RB 109 (Rajská building)

G06: Climate Policy Location: Room RB 107 (Rajská building)

G07: Decomposing Inequality Location: Room RB 112 (Rajská building)

G08: Responses to Information Disclosure Location: Room RB 113 (Rajská building)

G09: Incidence of Tax Avoidance Location: Room RB 114 (Rajská building)

G10: Mayors Location: Room RB 115 (Rajská building)

G11: Optimal Taxation: Wealth, Capital, Regulations Location: Room RB 209 (Rajská building)

G12: Taxing Travellers Location: Room RB 116 (Rajská building)

G13: Taxes and Labor Supply Location: Room RB 203 (Rajská building)

G14: Fiscal Policy & Development Location: Room RB 204 (Rajská building)

G15: Public Finance & Industrial Organization Location: Room RB 205 (Rajská building)

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 Chair: Nadine Riedel

5:30pm - 6:00pm

Closing Location: Vencovského Aula

7:00pm - 10:00pm

Social Program III: Conference Dinner (incl. Awards) Location: Cubex Conference Centrum Praha