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, 10:25:30pm EAT

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Session Overview

Date: Tuesday, 19/Aug/2025
3:00pm - 5:30pm	Board I
5:00pm - 7:00pm	Registration
6:00pm - 9:00pm	Board Dinner

Date: Wednesday, 20/Aug/2025
8:00am - 9:00am	Registration desk opens
9:00am - 9:30am	Opening
9:30am - 10:30am	Plenary I: Keynote Ravi Kanbur (Cornell University): "New Developments in the Theory and Practice of Targeting for Poverty Reduction" Session Chair: Jennifer Nyakinya, NIERA
10:30am - 11:00am	Coffee Break I
11:00am - 1:00pm	A01: Tax Audit Session Chair: Jukka Pirttila, University of Helsinki Discussant 1: Zehra Farooq, Tulane University Discussant 2: Keshav Choudhary, Max Planck Institute for Tax Law and Public Finance Discussant 3: Jukka Pirttila, University of Helsinki Discussant 4: David Johannes Henning, UCLA
11:00am - 1:00pm	A02: Corporate Income Tax Reforms Session Chair: Shafik Hebous, International Monetary Fund IMF Discussant 1: Lucía Contreras, University of Manchester Discussant 2: Biniyam Gezahegn Worku, University College Dublin Discussant 3: Shafik Hebous, International Monetary Fund IMF Discussant 4: Kristoffer Berg, University of Cambridge
11:00am - 1:00pm	A03: Subnational Public Finance Session Chair: Thiess Buettner, FAU Discussant 1: Oliver Märtz, German University of Administrative Sciences Speyer Discussant 2: Renjith PS, Gulati Institute of Finance and Taxation (GIFT) Discussant 3: Thiess Buettner, FAU Discussant 4: Alessandro Sovera, Tampere University
11:00am - 1:00pm	A04: Intergenerational Wealth Transmission Session Chair: Isabel Martínez, KOF Swiss Economic Institute at ETH Zurich
11:00am - 1:00pm	A05: Public Infrastructure Session Chair: Rafael Serrano-Quintero, University of Barcelona Discussant 1: Atrayee Choudhury, National Institute of Public Finance and Policy Discussant 2: Divya Kannan K R, Gulati Institute of Finance and Taxation Discussant 3: Rafael Serrano-Quintero, University of Barcelona Discussant 4: Vincent Leyaro, University of Dar es Salaam
11:00am - 1:00pm	A06: Portfolio Choice and Invesment Plans Session Chair: Francesca Parodi, University of Milan Discussant 1: Maik Sattelmaier, University of Mannheim Discussant 2: Sk Md Azharuddin, National Institute of Public Finance and Policy (NIPFP) Discussant 3: Francesca Parodi, University of Milan Discussant 4: Raphael Abiry, Bank of England
11:00am - 1:00pm	A07: Tax Morale and Governance Session Chair: Abdul Malik Iddrisu, Institute for Fiscal Studies Discussant 1: Guylaine Nouwoue N D Epse Tchakounte, University of Exeter Discussant 2: Abdulfatai Adekunle Adedeji, Centre for the Study of Economies of Africa (CSEA) Discussant 3: Abdul Malik Iddrisu, Institute for Fiscal Studies Discussant 4: Nomonde Tshabalala, Nelson Mandela University
11:00am - 1:00pm	A08: Subsidies and Transfers Session Chair: Sonia Laszlo, McGill University Discussant 1: Nikolai Stähler, Deutsche Bundesbank Discussant 2: Gabriel Leite Mariante, London School of Economics Discussant 3: Sonia Laszlo, McGill University Discussant 4: Anastasia Terskaya, University of Barcelona, IEB
11:00am - 1:00pm	A09: Labor Supply and Impacts of Job Loss Session Chair: François Gerard, University College London Discussant 1: Davud Rostam-Afschar, University of Mannheim Discussant 2: Peter Öhlinger, Johannes Kepler University Linz Discussant 3: François Gerard, University College London Discussant 4: Nicholas Lacoste, Tulane University
11:00am - 1:00pm	A10: Fiscal Policy in Africa Session Chair: Matthew Amalitinga Abagna, Tax Justice Network Discussant 1: Adama Ouedraogo, University of Clermont Auvergne Discussant 2: Jesse Joonas Juhani Lastunen, UNU-WIDER Discussant 3: Matthew Amalitinga Abagna, Tax Justice Network Discussant 4: Kefa Maunda Simiyu, Economics Scholar/ University of Nairobi/ KESA
1:00pm - 2:00pm	Lunch I
2:00pm - 4:00pm	B01: Property Values and Mobility Session Chair: Georg Thunecke, Max Planck Institute for Tax Law and Public Finance Discussant 1: David Jia-Hui Streich, Catholic University Eichstaett-Ingolstadt Discussant 2: Elisabet Viladecans-Marsal, Universitat de Barcelona Discussant 3: Georg Thunecke, Max Planck Institute for Tax Law and Public Finance Discussant 4: Greta Giulietta Fredriksson, Uppsala University
2:00pm - 4:00pm	B02: Minimum Corporate Tax and Firm Behavior Session Chair: Jakob Miethe, University of Munich Discussant 1: Dave Goyvaerts, Ghent University Discussant 2: Camille Semelet, ifo institute Discussant 3: Jakob Miethe, University of Munich Discussant 4: Tomas Boukal, Charles University, Faculty of Social Sciences
2:00pm - 4:00pm	B03: Migration Session Chair: Panu Poutvaara, ifo Institute and University of Munich Discussant 1: Yogam Kom Tchokni, DIW - German Institut for Economic Research Discussant 2: Luciana M. Galeano, University of Michigan Discussant 3: Panu Poutvaara, ifo Institute and University of Munich Discussant 4: Jan Gromadzki, Vienna University of Economics and Business
2:00pm - 4:00pm	B04: Taxing Business Owners Session Chair: Wojciech Kopczuk, Columbia University Discussant 1: David Gstrein, ifo Institute & LMU Munich Discussant 2: Miko Tapio Ensio Hallikainen, Tampere University Discussant 3: Wojciech Kopczuk, Columbia University Discussant 4: Dirk Foremny, Universitat de Barcelona / IEB
2:00pm - 4:00pm	B05: Inheritance Taxation and Intergenerational Mobility Session Chair: Philipp Doerrenberg, University of Mannheim Discussant 1: Laurence O'Brien, Institute for Fiscal Studies Discussant 2: Arttu Johannes Kauhanen, University of Helsinki Discussant 3: Philipp Doerrenberg, University of Mannheim Discussant 4: Pascal Zamorski, ifo Institut & LMU Munich
2:00pm - 4:00pm	B06: Pension Reforms Session Chair: Kathleen McKiernan, Vanderbilt University Discussant 1: Juan Rios, PUC Rio de Janeiro Discussant 2: Qquillaccori García López, Norwegian School of Economics Discussant 3: Kathleen McKiernan, Vanderbilt University Discussant 4: Heidi Karjalainen, Institute for Fiscal Studies
2:00pm - 4:00pm	B07: Behavioral Responses to Personal Income Taxation Session Chair: Andreas Peichl, ifo Institute & LMU Discussant 1: Reetta Varjonen-Ollus, University of Helsinki Discussant 2: David Garces Urzainqui, University of Copenhagen Discussant 3: Andreas Peichl, ifo Institute & LMU Discussant 4: Jacob E Bastian, rutgers university
2:00pm - 4:00pm	B08: Informality Session Chair: Anne Brockmeyer, World Bank Discussant 1: Luciano Greco, University of Padua Discussant 2: Kwabena Adu-Ababio, UNU-WIDER Discussant 3: Anne Brockmeyer, World Bank Discussant 4: Maximiliano Lauletta, Federal Reserve Board
2:00pm - 4:00pm	B09: Microsimulation and Benefits Session Chair: Snorre Skagseth, Statistics Norway Discussant 1: Elena Herold, ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München e. V. Discussant 2: Takeshi Miyazaki, Kyushu University Discussant 3: Snorre Skagseth, Statistics Norway Discussant 4: Timo Meiendresch, Fraunhofer FIT
2:00pm - 4:00pm	B10: Cross-Border Trade Session Chair: Nora Strecker, University College Dublin Discussant 1: Abiodun Adewale Adegboye, Obafemi Awolowo University, Nigeria Discussant 2: Nikolai Stähler, Deutsche Bundesbank Discussant 3: Nora Strecker, University College Dublin Discussant 4: Mehmet Serkan Tosun, University of Nevada, Reno
2:00pm - 4:00pm	B11: Transfer Pricing and Thin-Cap Rules Session Chair: Dr. Andreas Oestreicher, Georg-August-Universität Göttingen Discussant 1: Matthew Amalitinga Abagna, Tax Justice Network Discussant 2: Julia Spix, ZEW – Leibniz Centre for European Economic Research Discussant 3: Dr. Andreas Oestreicher, Georg-August-Universität Göttingen Discussant 4: Simon Loretz, Austrian Institute of Economic Resarch
4:00pm - 4:30pm	Coffee Break II
4:30pm - 5:30pm	Plenary II: Keynote Rema Hanna (Harvard University): "Strengthening State Capacity Through Research Engagements" Session Chair: François Gerard, University College London
5:30pm - 6:30pm	General Assembly of Members
7:00pm - 9:00pm	Social Program I: Welcome Reception

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

Date: Friday, 22/Aug/2025
9:00am - 10:30am	Board II
9:00am - 10:30am	Mentoring
10:30am - 11:00am	Coffee Break IV
11:00am - 1:00pm	F01: Climate Policy Session Chair: Emanuele Massetti, International Monetary Fund Discussant 1: Michael R Carter, University of California, Davis Discussant 2: Raphael Abiry, Bank of England Discussant 3: Emanuele Massetti, International Monetary Fund Discussant 4: Pia Rattenhuber, UNU-WIDER
11:00am - 1:00pm	F02: Quantifying Profit Shifting Session Chair: Ron Davies, University College Dublin Discussant 1: Johannes Kochems, University of Cologne Discussant 2: Jakob Brounstein, Institute for Fiscal Studies Discussant 3: Ron Davies, University College Dublin Discussant 4: Ruby Doeleman, WU Vienna University of Economics and Business
11:00am - 1:00pm	F03: Public Choices and Private Incentives Session Chair: Erika Deserranno, Bocconi University Discussant 1: Ross David Hickey, University of British Columbia Okanagan Discussant 2: Beatrice Mbinya, Univeristy of Nairobi Discussant 3: Erika Deserranno, Bocconi University Discussant 4: Salvatore Barbaro, Johannes-Gutenberg University Mainz
11:00am - 1:00pm	F04: Optimal Redistribution and Enforcement Session Chair: Claus Thustrup Kreiner, University of Copenhagen Discussant 1: Ana Franco, University of Michigan Discussant 2: Dylan T. Moore, University of Hawaiʻi at Mānoa Discussant 3: Claus Thustrup Kreiner, University of Copenhagen Discussant 4: Jukka Pirttila, University of Helsinki
11:00am - 1:00pm	F05: Taxes, Buoyancy, and Growth Session Chair: Andrey Timofeev, Georgia State University Discussant 1: Hyejeong SIM, National Assembly Budget Office Discussant 2: Aneesh K A, CHRIST University Discussant 3: Andrey Timofeev, Georgia State University Discussant 4: Elina Berghäll, VATT Institute for Economic Research
11:00am - 1:00pm	F06: Decentralization and Local Government Session Chair: Renata Motta Cafe, Inter-American Development Bank & Fundação Getulio Vargas Discussant 1: Keshav Choudhary, Max Planck Institute for Tax Law and Public Finance Discussant 2: Nicolas Orgeira Pillai, Local Government Revenue Initiative Discussant 3: Renata Motta Cafe, Inter-American Development Bank & Fundação Getulio Vargas Discussant 4: Takeshi Miyazaki, Kyushu University
11:00am - 1:00pm	F07: World Bank DaTAX Session Chair: Dario Tortarolo, World Bank Discussant 1: Revocatus Washington Paul, World Bank Discussant 2: Daniel Okuku Zalo, Kenya Revenue Authority Discussant 3: Dario Tortarolo, World Bank Discussant 4: Benard Kipyegon Kirui, Privatization Commission
11:00am - 1:00pm	F08: Health Outcome Session Chair: Eva Mörk, Uppsala University Discussant 1: Tim Cejka, UC Berkeley Discussant 2: Marianne Bitler, UC Davis Discussant 3: Eva Mörk, Uppsala University Discussant 4: Olli Ropponen, Etla Economic Research
11:00am - 1:00pm	F09: Political Economy Session Chair: Francisco José Veiga, Universidade do Minho Discussant 1: Luca Vittorio Angelo Colombo, Università Cattolica del Sacro Cuore Discussant 2: Steve kevin Ngangni, University of Douala Discussant 3: Francisco José Veiga, Universidade do Minho Discussant 4: Thomas Rieger, DIW Berlin / FU Berlin
11:00am - 1:00pm	F10: Tax Enforcement and Nudges Session Chair: Gayline Migide Vuluku, Vienna University of Economics and Business Discussant 1: Fredrick Manang, University of Dodoma (UDOM) Discussant 2: Giovanni Occhiali, Institute of Development Studies Discussant 3: Gayline Migide Vuluku, Vienna University of Economics and Business Discussant 4: Celeste Scarpini, International Centre for Tax and Development (ICTD)
11:00am - 1:00pm	F11: Competition Session Chair: Davud Rostam-Afschar, University of Mannheim Discussant 1: Ahmed Khaled Yassin Tohamy, University of Oxford Discussant 2: Johannes Pauser, University of Applied Sciences Erfurt Discussant 3: Davud Rostam-Afschar, University of Mannheim Discussant 4: Raphael Parchet, Università della Svizzera italiana
1:00pm - 2:00pm	Lunch III
2:00pm - 4:00pm	G01: Water and Climate Adaptation Session Chair: Juan Carlos Suarez Serrato, Stanford GSB Discussant 1: Bart Defloor, Ghent University Discussant 2: Anna Zasova, UNU-WIDER Discussant 3: Juan Carlos Suarez Serrato, Stanford GSB Discussant 4: Emanuele Massetti, International Monetary Fund
2:00pm - 4:00pm	G02: The Effects of BEPS and Minimum Taxation on Profit Shifting Session Chair: Antonia Strachey, FCDO Discussant 1: Tomas Boukal, Charles University, Faculty of Social Sciences Discussant 2: Alessandro Chiari, CORPTAX, Charles University Discussant 3: Antonia Strachey, FCDO Discussant 4: Johannes Julius Gaul, Universität Mannheim and ZEW
2:00pm - 4:00pm	G03: Enhancing VAT Collection in Africa: Evidence from Tax Administrative Data Session Chair: Amina Ebrahim, UNU-WIDER Discussant 1: Adrienne Forder Lees, Institute of Development Studies Discussant 2: Rodrigo Oliveira, UNU-WIDER Discussant 3: Amina Ebrahim, UNU-WIDER Discussant 4: Ingrid Hoem Sjursen, Chr. Michelsen Insitute
2:00pm - 4:00pm	G04: Digital Money and Taxation Session Chair: Jasmin Vietz, ifo Institute Discussant 1: Hjalte Fejerskov Boas, University of Copenhagen Discussant 2: Fabrizio Santoro, Institute of Development Studies Discussant 3: Jasmin Vietz, ifo Institute Discussant 4: Faycal Sawadogo, International Monetary Fund
2:00pm - 4:00pm	G05: Measuring and Managing the Public Sector Session Chair: James R. Hines Jr., University of Michigan Discussant 1: Gopika Govindan, GULATI INSTITUTE OF FINANCE AND TAXATION (GIFT) Discussant 2: Laura Montenbruck, Stockholm University Discussant 3: James R. Hines Jr., University of Michigan Discussant 4: Nikolai Stähler, Deutsche Bundesbank
2:00pm - 4:00pm	G06: Pension and Labor Session Chair: Heidi Karjalainen, Institute for Fiscal Studies Discussant 1: Kathleen McKiernan, Vanderbilt University Discussant 2: Tomoaki Tanaka, Queen Mary University of London Discussant 3: Heidi Karjalainen, Institute for Fiscal Studies Discussant 4: Junya Hamaaki, Hosei University
2:00pm - 4:00pm	G07: Preferences and Perceptions Session Chair: Sarah Necker, ifo institute Discussant 1: Christopher Alexander Hoy, World Bank Discussant 2: Jacob E Bastian, rutgers university Discussant 3: Sarah Necker, ifo institute Discussant 4: Lorenz Meister, DIW Berlin
2:00pm - 4:00pm	G08: Demography Session Chair: Jun-ichi Itaya, Hokusei Gakuen University Discussant 1: Hyun-A Kim, Korea Institute of Public Finance Discussant 2: Ashkar K, Gulati Institute of Finance and Taxation Discussant 3: Jun-ichi Itaya, Hokusei Gakuen University Discussant 4: Majken Alexandra Stenberg, Uppsala University
2:00pm - 4:00pm	G09: Empirics of Investment and Innovation Session Chair: Clara Martínez-Toledano, Imperial College London Discussant 1: Emilia Gschossmann, University of Mannheim Discussant 2: Marius Bendoma, University of Douala / Higher School of Economics and Management (ESSEC) Discussant 3: Clara Martínez-Toledano, Imperial College London Discussant 4: Arnaud Dyevre, Massachusetts Institute of Technology
2:00pm - 4:00pm	G10: Improving Tax Compliance of SMEs Session Chair: Enlinson Mattos, Fundacao Getulio Vargas Discussant 1: Franziska Sicking, University of Muenster Discussant 2: Christin Schmidt, University of Mannheim Discussant 3: Enlinson Mattos, Fundacao Getulio Vargas Discussant 4: Seid Yimam Mohamed, International Centre for Tax and Development (ICTD)
2:00pm - 4:00pm	G11: The Extractive Sector and Development Session Chair: Alice Chiocchetti, Paris School of Economics Discussant 1: Vidhya Unnikrishnan, Lancaster University Discussant 2: Alice Chiocchetti, Paris School of Economics Discussant 3: Paula Fernandez Musso, Barnard College, Columbia University
4:00pm - 4:30pm	Coffee Break V
4:30pm - 5:30pm	Plenary IV: Keynote Oyebola Okunogbe (World Bank): "State Capacity and Taxation" Session Chair: Dina Deborah Pomeranz, University of Zurich
5:30pm - 6:00pm	Closing
7:00pm - 10:00pm	Social Program III: Conference Dinner