Conference Agenda

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
Organized by Tax Expenditures Lab
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