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).

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, 05:24:34pm 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" Chair: Jennifer Nyakinya
10:30am - 11:00am	Coffee Break I
11:00am - 1:00pm	A01: Tax Audit Chair: Jukka Pirttila Discussant 1: Zehra Farooq Discussant 2: Keshav Choudhary Discussant 3: Jukka Pirttila Discussant 4 : David Johannes Henning	A02: Corporate Income Tax Reforms Chair: Shafik Hebous Discussant 1: Lucía Contreras Discussant 2: Biniyam Gezahegn Worku Discussant 3: Shafik Hebous Discussant 4 : Kristoffer Berg	A03: Subnational Public Finance Chair: Thiess Buettner Discussant 1: Oliver Märtz Discussant 2: Renjith PS Discussant 3: Thiess Buettner Discussant 4 : Alessandro Sovera	A04: Intergenerational Wealth Transmission Chair: Isabel Martínez	A05: Public Infrastructure Chair: Rafael Serrano-Quintero Discussant 1: Atrayee Choudhury Discussant 2: Divya Kannan K R Discussant 3: Rafael Serrano-Quintero Discussant 4 : Vincent Leyaro	A06: Portfolio Choice and Invesment Plans Chair: Francesca Parodi Discussant 1: Maik Sattelmaier Discussant 2: Sk Md Azharuddin Discussant 3: Francesca Parodi Discussant 4 : Raphael Abiry	A07: Tax Morale and Governance Chair: Abdul Malik Iddrisu Discussant 1: Guylaine Nouwoue N D Epse Tchakounte Discussant 2: Abdulfatai Adekunle Adedeji Discussant 3: Abdul Malik Iddrisu Discussant 4 : Nomonde Tshabalala	A08: Subsidies and Transfers Chair: Sonia Laszlo Discussant 1: Nikolai Stähler Discussant 2: Gabriel Leite Mariante Discussant 3: Sonia Laszlo Discussant 4 : Anastasia Terskaya	A09: Labor Supply and Impacts of Job Loss Chair: François Gerard Discussant 1: Davud Rostam-Afschar Discussant 2: Peter Öhlinger Discussant 3: François Gerard Discussant 4 : Nicholas Lacoste	A10: Fiscal Policy in Africa Chair: Matthew Amalitinga Abagna Discussant 1: Adama Ouedraogo Discussant 2: Jesse Joonas Juhani Lastunen Discussant 3: Matthew Amalitinga Abagna Discussant 4 : Kefa Maunda Simiyu
1:00pm - 2:00pm	Lunch I
2:00pm - 4:00pm	B01: Property Values and Mobility Chair: Georg Thunecke Discussant 1: David Jia-Hui Streich Discussant 2: Elisabet Viladecans-Marsal Discussant 3: Georg Thunecke Discussant 4 : Greta Giulietta Fredriksson	B02: Minimum Corporate Tax and Firm Behavior Chair: Jakob Miethe Discussant 1: Dave Goyvaerts Discussant 2: Camille Semelet Discussant 3: Jakob Miethe Discussant 4 : Tomas Boukal	B03: Migration Chair: Panu Poutvaara Discussant 1: Yogam Kom Tchokni Discussant 2: Luciana M. Galeano Discussant 3: Panu Poutvaara Discussant 4 : Jan Gromadzki	B04: Taxing Business Owners Chair: Wojciech Kopczuk Discussant 1: David Gstrein Discussant 2: Miko Tapio Ensio Hallikainen Discussant 3: Wojciech Kopczuk Discussant 4 : Dirk Foremny	B05: Inheritance Taxation and Intergenerational Mobility Chair: Philipp Doerrenberg Discussant 1: Laurence O'Brien Discussant 2: Arttu Johannes Kauhanen Discussant 3: Philipp Doerrenberg Discussant 4 : Pascal Zamorski	B06: Pension Reforms Chair: Kathleen McKiernan Discussant 1: Juan Rios Discussant 2: Qquillaccori García López Discussant 3: Kathleen McKiernan Discussant 4 : Heidi Karjalainen	B07: Behavioral Responses to Personal Income Taxation Chair: Andreas Peichl Discussant 1: Reetta Varjonen-Ollus Discussant 2: David Garces Urzainqui Discussant 3: Andreas Peichl Discussant 4 : Jacob E Bastian	B08: Informality Chair: Anne Brockmeyer Discussant 1: Luciano Greco Discussant 2: Kwabena Adu-Ababio Discussant 3: Anne Brockmeyer Discussant 4 : Maximiliano Lauletta	B09: Microsimulation and Benefits Chair: Snorre Skagseth Discussant 1: Elena Herold Discussant 2: Takeshi Miyazaki Discussant 3: Snorre Skagseth Discussant 4 : Timo Meiendresch	B10: Cross-Border Trade Chair: Nora Strecker Discussant 1: Abiodun Adewale Adegboye Discussant 2: Nikolai Stähler Discussant 3: Nora Strecker Discussant 4 : Mehmet Serkan Tosun	B11: Transfer Pricing and Thin-Cap Rules Chair: Dr. Andreas Oestreicher Discussant 1: Matthew Amalitinga Abagna Discussant 2: Julia Spix Discussant 3: Dr. Andreas Oestreicher Discussant 4 : Simon Loretz
4:00pm - 4:30pm	Coffee Break II
4:30pm - 5:30pm	Plenary II: Keynote Rema Hanna (Harvard University): "Strengthening State Capacity Through Research Engagements" Chair: François Gerard
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" Chair: Shafik Hebous
1:00pm - 2:00pm	Lunch II
2:00pm - 4:00pm	C01: Optimal Personal Income Tax Chair: Alfons J. Weichenrieder Discussant 1: Juan Rios Discussant 2: Ana Gamarra Rondinel Discussant 3: Alfons J. Weichenrieder Discussant 4 : Michael Smart	C02: Profit Shifting, Anti-Avoidance, and Developing Countries Chair: Mazhar Waseem Discussant 1: Alice Chiocchetti Discussant 2: Matthew Amalitinga Abagna Discussant 3: Mazhar Waseem Discussant 4 : Andreas Möller	C03: Wealth, Inequality, and Taxation Chair: Tsvetana Spasova Discussant 1: Olle Hammar Discussant 2: Jan Žalman Discussant 3: Tsvetana Spasova Discussant 4 : Johan Sæverud	C04: Fiscal Austerity and Reforms Chair: Matthias Schön Discussant 1: Prasanth Chalambetta Discussant 2: David Chagoyen Neumann Discussant 3: Matthias Schön Discussant 4 : Willem Sas	C05: Tax Incentives and Innovation Chair: Michael Devereux Discussant 1: Nico Marienfeld Discussant 2: Agnieszka Kopańska Discussant 3: Michael Devereux Discussant 4 : Matti Boie-Wegener	C06: Digitalization and Tax Compliance Chair: Shunichiro Bessho Discussant 1: Balint Van Discussant 2: Maria Emilia Jouste Discussant 3: Shunichiro Bessho Discussant 4 : Fabrizio Santoro	C07: Education and Inequality Chair: Georgia Kaplanoglou Discussant 1: Javier Feinmann Discussant 2: Justin Smith Discussant 3: Georgia Kaplanoglou Discussant 4 : Olof Johansson-Stenman	C08: Subnational Budgeting and Finance Chair: Akinobu Ogawa Discussant 1: Martin Mosler Discussant 2: Julian Koller Discussant 3: Akinobu Ogawa Discussant 4 : Renata Motta Cafe	C09: Crime and Enforcement Chair: Aaron James Payne Discussant 1: Lukas Rodrian Discussant 2: Aaron James Payne Discussant 3: Leander Andres	C10: Fiscal Capacity Chair: Abiodun Adewale Adegboye Discussant 1: Mahima Gupta Discussant 2: Kefa Maunda Simiyu Discussant 3: Abiodun Adewale Adegboye Discussant 4 : Bernard Clery Nomo Beyala
4:00pm - 4:30pm	Coffee Break III
4:30pm - 6:30pm	D01: Minimum Tax, Digital Tax, and Welfare Chair: Andreas Haufler Discussant 1: Dirk Schindler Discussant 2: Maarten Van T Riet Discussant 3: Andreas Haufler Discussant 4 : Jonathan Pycroft	D02: Taxpayer Mobility and Evasion Chair: Dirk Foremny Discussant 1: Salla Mari Annika Kalin Discussant 2: Akhil Goyal Discussant 3: Dirk Foremny Discussant 4 : Hannah Gundert	D03: Identity and Fairness in Taxation Chair: Joel Slemrod Discussant 1: Heikki Matias Palviainen Discussant 2: Conor Clarke Discussant 3: Joel Slemrod Discussant 4 : Thor O. Thoresen	D04: Accountability and Subnational Governments Chair: Linda Gonçalves Veiga Discussant 1: Salvatore Barbaro Discussant 2: Niccolo Meriggi Discussant 3: Linda Gonçalves Veiga Discussant 4 : Jan Kemper	D05: Offshore Assets and Taxing High-Income Earners Chair: Miroslav Palansky Discussant 1: Amelie Grosenick Discussant 2: Shigeki Kunieda Discussant 3: Miroslav Palansky Discussant 4 : Amelie Grosenick	D06: Macro-Fiscal Policy Chair: Prasanth Chalambetta Discussant 1: Franky Brice Kogueda Afia Discussant 2: Klaas Staal Discussant 3: Prasanth Chalambetta Discussant 4 : Mohammad Vesal	D07: VAT Registration Threshold Chair: Miguel Almunia Discussant 1: Ross James Warwick Discussant 2: Tobias Kreuz Discussant 3: Miguel Almunia Discussant 4 : Mazhar Waseem	D08: Education Policy Chair: A. Abigail Payne Discussant 1: Ben Waltmann Discussant 2: Mikayel Tovmasyan Discussant 3: A. Abigail Payne Discussant 4 : Eric A. Hanushek	D09: Intermunicipal Cooperation and Finance Chair: Agnieszka Kopańska Discussant 1: Alessandro Sovera Discussant 2: Manish Gupta Discussant 3: Agnieszka Kopańska Discussant 4 : Albert Solé-Ollé	D10: Climate Change Mitigation Chair: Dina Deborah Pomeranz Discussant 1: Ilias Matterne Discussant 2: Vedanth Nair Discussant 3: Dina Deborah Pomeranz Discussant 4 : Thomas Michael Lloyd

Date: Friday, 22/Aug/2025
9:00am - 10:30am	Board II				Mentoring
10:30am - 11:00am	Coffee Break IV
11:00am - 1:00pm	F01: Climate Policy Chair: Emanuele Massetti Discussant 1: Michael R Carter Discussant 2: Raphael Abiry Discussant 3: Emanuele Massetti Discussant 4 : Pia Rattenhuber	F02: Quantifying Profit Shifting Chair: Ron Davies Discussant 1: Johannes Kochems Discussant 2: Jakob Brounstein Discussant 3: Ron Davies Discussant 4 : Ruby Doeleman	F03: Public Choices and Private Incentives Chair: Erika Deserranno Discussant 1: Ross David Hickey Discussant 2: Beatrice Mbinya Discussant 3: Erika Deserranno Discussant 4 : Salvatore Barbaro	F04: Optimal Redistribution and Enforcement Chair: Claus Thustrup Kreiner Discussant 1: Ana Franco Discussant 2: Dylan T. Moore Discussant 3: Claus Thustrup Kreiner Discussant 4 : Jukka Pirttila	F05: Taxes, Buoyancy, and Growth Chair: Andrey Timofeev Discussant 1: Hyejeong SIM Discussant 2: Aneesh K A Discussant 3: Andrey Timofeev Discussant 4 : Elina Berghäll	F06: Decentralization and Local Government Chair: Renata Motta Cafe Discussant 1: Keshav Choudhary Discussant 2: Nicolas Orgeira Pillai Discussant 3: Renata Motta Cafe Discussant 4 : Takeshi Miyazaki	F07: World Bank DaTAX Chair: Dario Tortarolo Discussant 1: Revocatus Washington Paul Discussant 2: Daniel Okuku Zalo Discussant 3: Dario Tortarolo Discussant 4 : Benard Kipyegon Kirui	F08: Health Outcome Chair: Eva Mörk Discussant 1: Tim Cejka Discussant 2: Marianne Bitler Discussant 3: Eva Mörk Discussant 4 : Olli Ropponen	F09: Political Economy Chair: Francisco José Veiga Discussant 1: Luca Vittorio Angelo Colombo Discussant 2: Steve kevin Ngangni Discussant 3: Francisco José Veiga Discussant 4 : Thomas Rieger	F10: Tax Enforcement and Nudges Chair: Gayline Migide Vuluku Discussant 1: Fredrick Manang Discussant 2: Giovanni Occhiali Discussant 3: Gayline Migide Vuluku Discussant 4 : Celeste Scarpini	F11: Competition Chair: Davud Rostam-Afschar Discussant 1: Ahmed Khaled Yassin Tohamy Discussant 2: Johannes Pauser Discussant 3: Davud Rostam-Afschar Discussant 4 : Raphael Parchet
1:00pm - 2:00pm	Lunch III
2:00pm - 4:00pm	G01: Water and Climate Adaptation Chair: Juan Carlos Suarez Serrato Discussant 1: Bart Defloor Discussant 2: Anna Zasova Discussant 3: Juan Carlos Suarez Serrato Discussant 4 : Emanuele Massetti	G02: The Effects of BEPS and Minimum Taxation on Profit Shifting Chair: Antonia Strachey Discussant 1: Tomas Boukal Discussant 2: Alessandro Chiari Discussant 3: Antonia Strachey Discussant 4 : Johannes Julius Gaul	G03: Enhancing VAT Collection in Africa: Evidence from Tax Administrative Data Chair: Amina Ebrahim Discussant 1: Adrienne Forder Lees Discussant 2: Rodrigo Oliveira Discussant 3: Amina Ebrahim Discussant 4 : Ingrid Hoem Sjursen	G04: Digital Money and Taxation Chair: Jasmin Vietz Discussant 1: Hjalte Fejerskov Boas Discussant 2: Fabrizio Santoro Discussant 3: Jasmin Vietz Discussant 4 : Faycal Sawadogo	G05: Measuring and Managing the Public Sector Chair: James R. Hines Jr. Discussant 1: Gopika Govindan Discussant 2: Laura Montenbruck Discussant 3: James R. Hines Jr. Discussant 4 : Nikolai Stähler	G06: Pension and Labor Chair: Heidi Karjalainen Discussant 1: Kathleen McKiernan Discussant 2: Tomoaki Tanaka Discussant 3: Heidi Karjalainen Discussant 4 : Junya Hamaaki	G07: Preferences and Perceptions Chair: Sarah Necker Discussant 1: Christopher Alexander Hoy Discussant 2: Jacob E Bastian Discussant 3: Sarah Necker Discussant 4 : Lorenz Meister	G08: Demography Chair: Jun-ichi Itaya Discussant 1: Hyun-A Kim Discussant 2: Ashkar K Discussant 3: Jun-ichi Itaya Discussant 4 : Majken Alexandra Stenberg	G09: Empirics of Investment and Innovation Chair: Clara Martínez-Toledano Discussant 1: Emilia Gschossmann Discussant 2: Marius Bendoma Discussant 3: Clara Martínez-Toledano Discussant 4 : Arnaud Dyevre	G10: Improving Tax Compliance of SMEs Chair: Enlinson Mattos Discussant 1: Franziska Sicking Discussant 2: Christin Schmidt Discussant 3: Enlinson Mattos Discussant 4 : Seid Yimam Mohamed	G11: The Extractive Sector and Development Chair: Alice Chiocchetti Discussant 1: Vidhya Unnikrishnan Discussant 2: Alice Chiocchetti Discussant 3: Paula Fernandez Musso
4:00pm - 4:30pm	Coffee Break V
4:30pm - 5:30pm	Plenary IV: Keynote Oyebola Okunogbe (World Bank): "State Capacity and Taxation" Chair: Dina Deborah Pomeranz
5:30pm - 6:00pm	Closing
7:00pm - 10:00pm	Social Program III: Conference Dinner