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/ .

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

Date: Wednesday, 21/Aug/2024
8:00am - 9:00amRegistration desk opens
Location: Prague University of Economics and Business (Vysoká škola ekonomická, Italská budova, Prague 3)
9:00am - 9:30amOpening
Location: Vencovského Aula
9:30am - 10:30amPlenary 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 - 11:00amCoffee Break I
11:00am - 1:00pmA01: Corporate Tax Avoidance in Developing Countries
Location: Room RB 103 (Rajská building)
11:00am - 1:00pmA02: Taxation & Trade
Location: Room RB 104 (Rajská building)
11:00am - 1:00pmA03: Inheritance Tax & Firms
Location: Room RB 209 (Rajská building)
11:00am - 1:00pmA04: Perceptions of Fairness
Location: Room RB 105 (Rajská building)
11:00am - 1:00pmA05: Tax Burden of Multinational Firms
Location: Room RB 106 (Rajská building)
11:00am - 1:00pmA06: Advances in Environmental & Energy Pricing
Location: Room RB 107 (Rajská building)
11:00am - 1:00pmA07: Inequality in Labor Markets
Location: Room RB 109 (Rajská building)
11:00am - 1:00pmA08: Social Insurance & Education
Location: Room RB 112 (Rajská building)
11:00am - 1:00pmA09: VAT Fraud
Location: Room RB 204 (Rajská building)
11:00am - 1:00pmA10: Political Economic Theory: Electoral Representation
Location: Room RB 113 (Rajská building)
11:00am - 1:00pmA11: Taxes and Migration
Location: Room RB 212 (Rajská building)
11:00am - 1:00pmA12: Public Procurement
Location: Room RB 114 (Rajská building)
11:00am - 1:00pmA13: Taxable Income Responses of Individuals
Location: Room RB 210 (Rajská building)
11:00am - 1:00pmA14: Optimal Taxation: Enforcement Frictions
Location: Room RB 115 (Rajská building)
11:00am - 1:00pmA15: Incentives & Investment
Location: Room RB 213 (Rajská building)
11:00am - 1:00pmA16: Government Budgets
Location: Room RB 116 (Rajská building)
11:00am - 1:00pmA17: Education, Information & Take-Up
Location: Room RB 203 (Rajská building)
11:00am - 1:00pmA18: 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 - 2:00pmLunch I
2:00pm - 4:00pmB01: Politics, Policymakers, Policy
Location: Room RB 103 (Rajská building)
2:00pm - 4:00pmB02: Firms & Tax Evasion
Location: Room RB 109 (Rajská building)
2:00pm - 4:00pmB03: Behavioral Effects of Capital Taxation
Location: Room RB 210 (Rajská building)
2:00pm - 4:00pmB04: Pro-Social Behavior & Public Good Provision
Location: Room RB 104 (Rajská building)
2:00pm - 4:00pmB05: Gender & the Labor Market
Location: Room RB 209 (Rajská building)
2:00pm - 4:00pmB06: Infrastructure
Location: Room RB 105 (Rajská building)
2:00pm - 4:00pmB07: Cross-Country Analysis of Tax & Transfer Systems
Location: Room RB 106 (Rajská building)
2:00pm - 4:00pmB08: Pension Reforms
Location: Room RB 107 (Rajská building)
2:00pm - 4:00pmB09: Understanding & Regulating Tax Havens
Location: Room RB 211 (Rajská building)
Session Chair: Jakob Miethe, University of Munich
2:00pm - 4:00pmB10: Local Political Economy
Location: Room RB 112 (Rajská building)
2:00pm - 4:00pmB11: Social Comparisons & Altruism
Location: Room RB 113 (Rajská building)
2:00pm - 4:00pmB12: Value-Added Taxes: Differentiation & Pass-Through
Location: Room RB 114 (Rajská building)
2:00pm - 4:00pmB13: Taxes, Trade, & Macroeconomics
Location: Room RB 115 (Rajská building)
2:00pm - 4:00pmB14: Development, Informal Labor, & Compliance
Location: Room RB 116 (Rajská building)
2:00pm - 4:00pmB15: Mobile Workers & Labor Markets
Location: Room RB 203 (Rajská building)
2:00pm - 4:00pmB16: Household Finance & Taxation
Location: Room RB 204 (Rajská building)
2:00pm - 4:00pmB17: 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 - 4:30pmCoffee Break II
4:30pm - 5:30pmPlenary II: Juan Carlos Suarez Serrato on "Recent Advances in International Tax Research"
Location: Vencovského Aula
Session Chair: Dominika Langenmayr, KU Eichstätt-Ingolstadt
5:30pm - 6:30pmGeneral Assembly of Members
Location: Vencovského Aula
7:00pm - 9:00pmSocial Program I: Welcome Reception
Location: Czech National Bank / Česká národní banka

Date: Thursday, 22/Aug/2024
8:00am - 9:00amMentoring: 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 - 10:00amPlenary III: Massimo Morelli on "Populism and its Consequences for Economic Policy"
Location: Vencovského Aula
Session Chair: Wojciech Kopczuk, Columbia University
10:00am - 10:30amCoffee Break III
10:30am - 12:30pmC01: Tax Competition
Location: Room RB 109 (Rajská building)
10:30am - 12:30pmC02: Tax & Investment
Location: Room RB 209 (Rajská building)
10:30am - 12:30pmC03: Wealth Taxes & Financial Markets
Location: Room RB 210 (Rajská building)
10:30am - 12:30pmC04: Information, Identity, & Policy Preferences
Location: Room RB 103 (Rajská building)
10:30am - 12:30pmC05: Education Policy
Location: Room RB 104 (Rajská building)
10:30am - 12:30pmC06: War & Sanctions
Location: Room RB 105 (Rajská building)
10:30am - 12:30pmC07: Measuring Wealth Inequality
Location: Room RB 211 (Rajská building)
10:30am - 12:30pmC08: Optimal Social Insurance Theory
Location: Room RB 106 (Rajská building)
10:30am - 12:30pmC09: Housing Markets & Illicit Financial Flows
Location: Room RB 212 (Rajská building)
10:30am - 12:30pmC10: Politics & Refugees
Location: Room RB 107 (Rajská building)
10:30am - 12:30pmC11: Optimal Taxation: Labor Markets
Location: Room RB 112 (Rajská building)
10:30am - 12:30pmC12: Political Institutions & Macroeconomics
Location: Room RB 113 (Rajská building)
10:30am - 12:30pmC13: Gender, Couples, & Taxation
Location: Room RB 114 (Rajská building)
10:30am - 12:30pmC14: Tax Policy, Innovation & Profit Shifting
Location: Room RB 213 (Rajská building)
10:30am - 12:30pmC15: Local Fiscal Policies in General Equilibria
Location: Room RB 115 (Rajská building)
10:30am - 12:30pmC16: Cross-Country Analysis of Inequality
Location: Room RB 116 (Rajská building)
10:30am - 12:30pmC17: Fiscal Capacity and Informality
Location: Room RB 203 (Rajská building)
10:30am - 12:30pmC18: 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 - 1:30pmLunch II
1:30pm - 3:30pmD01: Corporate Taxation and Regulation
Location: Room RB 103 (Rajská building)
1:30pm - 3:30pmD02: Profit Shifting
Location: Room RB 109 (Rajská building)
1:30pm - 3:30pmD03: Perceptions and Preferences for Equity
Location: Room RB 104 (Rajská building)
1:30pm - 3:30pmD04: Mental Health & Social Insurance
Location: Room RB 105 (Rajská building)
1:30pm - 3:30pmD05: Gender Norms & Taxation
Location: Room RB 211 (Rajská building)
1:30pm - 3:30pmD06: Energy Prices & Fairness
Location: Room RB 106 (Rajská building)
1:30pm - 3:30pmD07: Measuring Within-Country Income Inequality
Location: Room RB 107 (Rajská building)
1:30pm - 3:30pmD08: Income Taxes and Firm Decisions
Location: Room RB 209 (Rajská building)
1:30pm - 3:30pmD09: Ilicit Financial Flows
Location: Room RB 213 (Rajská building)
1:30pm - 3:30pmD10: Voter Behavior
Location: Room RB 112 (Rajská building)
1:30pm - 3:30pmD11: Optimal Taxation: Novel Approaches
Location: Room RB 113 (Rajská building)
1:30pm - 3:30pmD12: Taxing Small Firms
Location: Room RB 114 (Rajská building)
1:30pm - 3:30pmD13: Information & Compliance
Location: Room RB 115 (Rajská building)
1:30pm - 3:30pmD14: Long-Run Effects of Income Support Programs
Location: Room RB 116 (Rajská building)
1:30pm - 3:30pmD15: VAT Administration
Location: Room RB 203 (Rajská building)
1:30pm - 3:30pmD16: Macro Public Finance: Structural Approaches
Location: Room RB 204 (Rajská building)
1:30pm - 3:30pmD17: Fiscal Federalism
Location: Room RB 205 (Rajská building)
1:30pm - 3:30pmD18: 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
3:30pm - 8:00pmSocial Program II: Excursions

Date: Friday, 23/Aug/2024
9:00am - 10:30amBoard II: IIPF Board of Management meeting II
Location: Room RB 438 (Rajská building)
9:00am - 10:30amE01: Taxation & MNE Structure
Location: Room RB 210 (Rajská building)
9:00am - 10:30amE02: Thin Capitalisation Rules
Location: Room RB 103 (Rajská building)
9:00am - 10:30amE03: Taxing Wealthy Individuals
Location: Room RB 209 (Rajská building)
9:00am - 10:30amE04: The Political Economy of Externalities
Location: Room RB 104 (Rajská building)
9:00am - 10:30amE05: Public Healthcare Provision
Location: Room RB 105 (Rajská building)
9:00am - 10:30amE06: Unintended Effects of Environmental Regulation
Location: Room RB 106 (Rajská building)
9:00am - 10:30amE08: Payroll Taxes
Location: Room RB 112 (Rajská building)
9:00am - 10:30amE09: International Implications of Tax Avoidance
Location: Room RB 113 (Rajská building)
9:00am - 10:30amE10: Political Economy of Climate Change
Location: Room RB 114 (Rajská building)
9:00am - 10:30amE11: Early Childhood Policies
Location: Room RB 115 (Rajská building)
9:00am - 10:30amE12: Emotions and Economic Behavior
Location: Room RB 116 (Rajská building)
9:00am - 10:30amE13: Macro Models & Climate Change
Location: Room RB 204 (Rajská building)
9:00am - 10:30amE14: Production Efficiency & Taxation
Location: Room RB 211 (Rajská building)
9:00am - 10:30amE15: Novel Perspectives on Moral Hazard
Location: Room RB 203 (Rajská building)
9:00am - 10:30amE16: Excisable Products Taxation
Location: Room RB 205 (Rajská building)
10:30am - 11:00amCoffee Break IV
11:00am - 1:00pmF01: Real Effects of Corporate Tax Avoidance
Location: Room RB 209 (Rajská building)
11:00am - 1:00pmF02: Family Policies & Child Penalties
Location: Room RB 109 (Rajská building)
11:00am - 1:00pmF03: Tax Effects in Real Estate Markets
Location: Room RB 103 (Rajská building)
11:00am - 1:00pmF04: Decision-Making & Saving
Location: Room RB 104 (Rajská building)
11:00am - 1:00pmF05: Insights from Administrative Data on Health
Location: Room RB 105 (Rajská building)
11:00am - 1:00pmF06: Digital Service Taxes & BEPS 2.0
Location: Room RB 106 (Rajská building)
11:00am - 1:00pmF07: Gender, Households, and Inequality
Location: Room RB 107 (Rajská building)
11:00am - 1:00pmF09: Tax Evasion & TIEAs
Location: Room RB 210 (Rajská building)
11:00am - 1:00pmF10: International Law and Profit Shifting
Location: Room RB 112 (Rajská building)
11:00am - 1:00pmF11: Education and Inequality
Location: Room RB 213 (Rajská building)
11:00am - 1:00pmF12: Institutional Frictions & Failures
Location: Room RB 113 (Rajská building)
11:00am - 1:00pmF13: Public Finance During the Pandemic
Location: Room RB 114 (Rajská building)
11:00am - 1:00pmF14: Optimal Taxation: Cities
Location: Room RB 115 (Rajská building)
11:00am - 1:00pmF15: Firms' Elasticity of Taxable Income
Location: Room RB 211 (Rajská building)
11:00am - 1:00pmF16: Carbon & Fuel Taxes
Location: Room RB 116 (Rajská building)
11:00am - 1:00pmF17: 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 - 2:00pmLunch III
2:00pm - 4:00pmG01: Global Minimum Tax
Location: Room RB 103 (Rajská building)
2:00pm - 4:00pmG02: Transfer Pricing
Location: Room RB 104 (Rajská building)
2:00pm - 4:00pmG03: Housing Markets
Location: Room RB 105 (Rajská building)
2:00pm - 4:00pmG04: Behavioral Tax Compliance
Location: Room RB 106 (Rajská building)
2:00pm - 4:00pmG05: Tax Havens
Location: Room RB 109 (Rajská building)
2:00pm - 4:00pmG06: Climate Policy
Location: Room RB 107 (Rajská building)
2:00pm - 4:00pmG07: Decomposing Inequality
Location: Room RB 112 (Rajská building)
2:00pm - 4:00pmG08: Responses to Information Disclosure
Location: Room RB 113 (Rajská building)
2:00pm - 4:00pmG09: Incidence of Tax Avoidance
Location: Room RB 114 (Rajská building)
2:00pm - 4:00pmG10: Mayors
Location: Room RB 115 (Rajská building)
2:00pm - 4:00pmG11: Optimal Taxation: Wealth, Capital, Regulations
Location: Room RB 209 (Rajská building)
2:00pm - 4:00pmG12: Taxing Travellers
Location: Room RB 116 (Rajská building)
2:00pm - 4:00pmG13: Taxes and Labor Supply
Location: Room RB 203 (Rajská building)
2:00pm - 4:00pmG14: Fiscal Policy & Development
Location: Room RB 204 (Rajská building)
2:00pm - 4:00pmG15: Public Finance & Industrial Organization
Location: Room RB 205 (Rajská building)
2:00pm - 4:00pmG16: Macro Public Finance: Reduced-Form Empirical Approaches
Location: Room RB 211 (Rajská building)
4:00pm - 4:30pmCoffee Break V
4:30pm - 5:30pmPlenary IV: Lisa De Simone on "Multinational Corporate Income Shifting"
Location: Vencovského Aula
Session Chair: Nadine Riedel, University of Münster
5:30pm - 6:00pmClosing
Location: Vencovského Aula
7:00pm - 10:00pmSocial Program III: Conference Dinner (incl. Awards)
Location: Cubex Conference Centrum Praha