Conference Agenda

Overview and details of the sessions of this conference.

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Activate "Show Presentations" and enter your name in the search field in order to find your function (s), like presenter, discussant, chair.

Some information on the session logistics:

If not stated otherwise, the discussant is 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 speak for no more than 20 minutes, and discussants should limit their remarks to no more than 5 minutes. The remaining time should be reserved for audience questions and the presenter’s responses. We suggest following these guidelines also in the (less common) 3-paper sessions in a 2-hour slot, to allow participants to move between sessions. Discussants are encouraged to avoid summarizing the paper. By focusing on a few questions and comments, the discussants can help start a broader discussion with the audience.

Only registered participants can attend this conference. Further information available on the congress website https://www.usiu.ac.ke/iipf/ .

Please note that all times are shown in the time zone of the conference. The current conference time is: 12th July 2025, 07:10:40pm EAT

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Session Overview

Date: Thursday, 21/Aug/2025
8:00am - 12:00pm	Social Program II: Excursions
12:00pm - 1:00pm	Plenary III: Keynote Niels Johannesen (Oxford University): "Tax Enforcement with Imperfect Information" Session Chair: Shafik Hebous, International Monetary Fund IMF
1:00pm - 2:00pm	Lunch II
2:00pm - 4:00pm	C01: Optimal Personal Income Tax Session Chair: Alfons J. Weichenrieder, Goethe University Frankfurt Discussant 1: Juan Rios, PUC Rio de Janeiro Discussant 2: Ana Gamarra Rondinel, University of Melbourne Discussant 3: Alfons J. Weichenrieder, Goethe University Frankfurt Discussant 4: Michael Smart, U of Toronto
2:00pm - 4:00pm	C02: Profit Shifting, Anti-Avoidance, and Developing Countries Session Chair: Mazhar Waseem, University of Manchester Discussant 1: Alice Chiocchetti, Paris School of Economics Discussant 2: Matthew Amalitinga Abagna, Tax Justice Network Discussant 3: Mazhar Waseem, University of Manchester Discussant 4: Andreas Möller, University of Bonn
2:00pm - 4:00pm	C03: Wealth, Inequality, and Taxation Session Chair: Tsvetana Spasova, University of Applied Sciences and Arts Northwestern Switzerland FHNW Discussant 1: Olle Hammar, Linnaeus University Discussant 2: Jan Žalman, Charles University, Prague Discussant 3: Tsvetana Spasova, University of Applied Sciences and Arts Northwestern Switzerland FHNW Discussant 4: Johan Sæverud, University of Copenhagen
2:00pm - 4:00pm	C04: Fiscal Austerity and Reforms Session Chair: Matthias Schön, Deutsche Bundesbank Discussant 1: Prasanth Chalambetta, Vinayaka Missions' Research Foundation (Deemed to be University) Discussant 2: David Chagoyen Neumann, University of Michigan - Ann Arbor Discussant 3: Matthias Schön, Deutsche Bundesbank Discussant 4: Willem Sas, University of Stirling
2:00pm - 4:00pm	C05: Tax Incentives and Innovation Session Chair: Michael Devereux, Oxford University Discussant 1: Nico Marienfeld, Leibniz University Hannover - Institute of Public Finance Discussant 2: Agnieszka Kopańska, University of Warsaw Discussant 3: Michael Devereux, Oxford University Discussant 4: Matti Boie-Wegener, University of Goettingen
2:00pm - 4:00pm	C06: Digitalization and Tax Compliance Session Chair: Shunichiro Bessho, Waseda University Discussant 1: Balint Van, ODI Global Discussant 2: Maria Emilia Jouste, UNU-WIDER Discussant 3: Shunichiro Bessho, Waseda University Discussant 4: Fabrizio Santoro, Institute of Development Studies
2:00pm - 4:00pm	C07: Education and Inequality Session Chair: Georgia Kaplanoglou, National and Kapodistrian University of Athens Discussant 1: Javier Feinmann, University of California Berkeley Discussant 2: Justin Smith, Wilfrid Laurier University Discussant 3: Georgia Kaplanoglou, National and Kapodistrian University of Athens Discussant 4: Olof Johansson-Stenman, University of Gothenburg
2:00pm - 4:00pm	C08: Subnational Budgeting and Finance Session Chair: Akinobu Ogawa, Niigata University Discussant 1: Martin Mosler, University of Lucerne Discussant 2: Julian Koller, ETH Zürich Discussant 3: Akinobu Ogawa, Niigata University Discussant 4: Renata Motta Cafe, Inter-American Development Bank & Fundação Getulio Vargas
2:00pm - 4:00pm	C09: Crime and Enforcement Session Chair: Aaron James Payne, The Wharton School at the University of Pennsylvania Discussant 1: Lukas Rodrian, University of Zürich Discussant 2: Aaron James Payne, The Wharton School at the University of Pennsylvania Discussant 3: Leander Andres, ifo Institute & LMU
2:00pm - 4:00pm	C10: Fiscal Capacity Session Chair: Abiodun Adewale Adegboye, Obafemi Awolowo University, Nigeria Discussant 1: Mahima Gupta, I.I.T DELHI Discussant 2: Kefa Maunda Simiyu, Economics Scholar/ University of Nairobi/ KESA Discussant 3: Abiodun Adewale Adegboye, Obafemi Awolowo University, Nigeria Discussant 4: Bernard Clery Nomo Beyala, University of Yaounde 2
4:00pm - 4:30pm	Coffee Break III
4:30pm - 6:30pm	D01: Minimum Tax, Digital Tax, and Welfare Session Chair: Andreas Haufler, LMU Munich Discussant 1: Dirk Schindler, Erasmus University Rotterdam Discussant 2: Maarten Van T Riet, CPB Netherlands Bureau for Economic Policy Analysis Discussant 3: Andreas Haufler, LMU Munich Discussant 4: Jonathan Pycroft, European Commission
4:30pm - 6:30pm	D02: Taxpayer Mobility and Evasion Session Chair: Dirk Foremny, Universitat de Barcelona / IEB Discussant 1: Salla Mari Annika Kalin, University Of Helsinki Discussant 2: Akhil Goyal, Indian Statistical Institute, Delhi; and Reserve Bank of India Discussant 3: Dirk Foremny, Universitat de Barcelona / IEB Discussant 4: Hannah Gundert, ZEW Mannheim
4:30pm - 6:30pm	D03: Identity and Fairness in Taxation Session Chair: Joel Slemrod, University of Michigan Discussant 1: Heikki Matias Palviainen, Tampere University Discussant 2: Conor Clarke, Washington University in St. Louis Discussant 3: Joel Slemrod, University of Michigan Discussant 4: Thor O. Thoresen, Statistics Norway
4:30pm - 6:30pm	D04: Accountability and Subnational Governments Session Chair: Linda Gonçalves Veiga, University of Minho Discussant 1: Salvatore Barbaro, Johannes-Gutenberg University Mainz Discussant 2: Niccolo Meriggi, University of Oxford Discussant 3: Linda Gonçalves Veiga, University of Minho Discussant 4: Jan Kemper, ZEW/ University of Mannheim
4:30pm - 6:30pm	D05: Offshore Assets and Taxing High-Income Earners Session Chair: Miroslav Palansky, Charles University, Prague; Tax Justice Network Discussant 1: Amelie Grosenick, LMU Munich Discussant 2: Shigeki Kunieda, Chuo University Discussant 3: Miroslav Palansky, Charles University, Prague; Tax Justice Network Discussant 4: Amelie Grosenick, LMU Munich
4:30pm - 6:30pm	D06: Macro-Fiscal Policy Session Chair: Prasanth Chalambetta, Vinayaka Missions' Research Foundation (Deemed to be University) Discussant 1: Franky Brice Kogueda Afia, University of Douala Discussant 2: Klaas Staal, Mainz University Discussant 3: Prasanth Chalambetta, Vinayaka Missions' Research Foundation (Deemed to be University) Discussant 4: Mohammad Vesal, Sharif University of Technology
4:30pm - 6:30pm	D07: VAT Registration Threshold Session Chair: Miguel Almunia, CUNEF Universidad Discussant 1: Ross James Warwick, International Monetary Fund Discussant 2: Tobias Kreuz, ZEW Mannheim Discussant 3: Miguel Almunia, CUNEF Universidad Discussant 4: Mazhar Waseem, University of Manchester
4:30pm - 6:30pm	D08: Education Policy Session Chair: A. Abigail Payne, University of Melbourne Discussant 1: Ben Waltmann, Institute for Fiscal Studies Discussant 2: Mikayel Tovmasyan, Catholic Unversity Eichsaett-Ingolstadt Discussant 3: A. Abigail Payne, University of Melbourne Discussant 4: Eric A. Hanushek, Stanford University
4:30pm - 6:30pm	D09: Intermunicipal Cooperation and Finance Session Chair: Agnieszka Kopańska, University of Warsaw Discussant 1: Alessandro Sovera, Tampere University Discussant 2: Manish Gupta, National Institute of Public Finance and Policy Discussant 3: Agnieszka Kopańska, University of Warsaw Discussant 4: Albert Solé-Ollé, U. of Barcelona
4:30pm - 6:30pm	D10: Climate Change Mitigation Session Chair: Dina Deborah Pomeranz, University of Zurich Discussant 1: Ilias Matterne, Ghent University Discussant 2: Vedanth Nair, Institute for Fiscal Studies Discussant 3: Dina Deborah Pomeranz, University of Zurich Discussant 4: Thomas Michael Lloyd, University of Michigan