Conference Agenda
Overview and details of the sessions of this conference.
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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/ .
Venue address: United States International University Africa, USIU Road, Off Thika Road (Exit 7, Kenya), P.O. Box 14634, 00800 Nairobi, Kenya
Please note that all times are shown in the time zone of the conference. The current conference time is: 26th Nov 2025, 12:45:27am EAT
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Session Overview |
| Date: Tuesday, 19/Aug/2025 | |
| 3:00pm - 6:00pm |
Board I: IIPF Board meeting I (on invitation) Location: SHSS Boardroom |
| 5:00pm - 7:00pm |
Registration |
| 6:00pm - 9:00pm |
Board Dinner: IIPF Board dinner (on invitation) |
| Date: Wednesday, 20/Aug/2025 | ||||||||||||
| 8:00am - 9:00am |
Registration desk opens |
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| 9:00am - 9:30am |
Opening Location: Main Auditorium |
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| 9:30am - 10:30am |
Plenary I: Keynote Ravi Kanbur (Cornell University): "New Developments in the Theory and Practice of Targeting for Poverty Reduction" Location: Main Auditorium Chair: Jennifer Nyakinya, NIERA |
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| 10:30am - 11:00am |
Coffee Break I Location: SHSS Rooftop |
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| 11:00am - 1:00pm |
A01: Tax Audit Location: SS4 Chair: Jukka Pirttila, University of Helsinki Discussant 1: Giovanni Occhiali, Institute of Development Studies Discussant 2: Zehra Farooq, Tulane University Discussant 3: Jukka Pirttila, University of Helsinki Discussant 4 : Keshav Choudhary, Max Planck Institute for Tax Law and Public Finance Third Party Audit and Tax Compliance of Firms - Evidence from India 1: Max Planck Institute for Tax Law and Public Finance, Germany; 2: Ashoka University, Sonepat, India What Impacts Do Tax Agents Have on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data 1: Institute of Development Studies, United Kingdom; 2: Uganda Revenue Authority, Uganda Static and Dynamic Effects of Tax Audits on Corporate Tax Evasion, Indirect Tax Evasion, and Tax Non-Compliance Tulane University, Pakistan One and Done or Repeat Inspections? The Differential Effect of Multiple Tax Audits 1: University of Helsinki, Finland; 2: UCLA; 3: University of Exeter; 4: Autonomous University of Barcelona |
A02: Corporate Income Tax Reforms Location: SS5 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 Taxing Corporate or Shareholder Income: A Sufficient-Statistics Approach 1: Trinity College, University of Cambridge; 2: Centre for Business Taxation, University of Oxford; 3: Norwegian Fiscal Studies, University of Oslo Behavioural Responses To Tax Systems: Evidence From Costa Rica’s Corporate Tax Reform 1: University of Manchester, United Kingdom; 2: Central Bank of Costa Rica, Costa Rica Do Special Economic Zones Foster Economic Development? Evidence from South Africa 1: Tax Justice Network; 2: University College Dublin, Ireland; 3: University of Münster Distributed Profit Taxes: Theoretical Insights and Empirical Implications 1: International Monetary Fund IMF, United States of America; 2: International Monetary Fund IMF, United States of America; 3: International Monetary Fund IMF, United States of America; 4: International Monetary Fund IMF, United States of America; 5: CESifo |
A03: Subnational Public Finance Location: SS6 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 Decoding Local Public Finance: The Interplay Of The Legislature And The Executive Tampere University, Finland Outsourcing Fiscal Consolidation: Evidence From German Municipalities German University of Administrative Sciences Speyer, Germany Public Debt Sustainability and Threshold Levels: A Federal Perspective Gulati Institute of Finance and Taxation (GIFT), India Debt Issuance and Debt Limits: Exploring US Municipal Debt Policy 1: FAU, Germany; 2: CESifo |
A04: Intergenerational Wealth Transmission Location: SS7 Chair: Isabel Martínez, KOF Swiss Economic Institute at ETH Zurich (Un)Free Wills: A Statistical Analysis of Testator Preferences University of Lausanne, Switzerland Behavioral Responses to Inheritance Taxes: Evidence from Brazil DIW Berlin, Germany House Price Booms and Social Mobility 1: Institute for Fiscal Studies, United Kingdom; 2: University College London Earnings Responses to Sudden Wealth over the Life Cycle 1: University of Lausanne, Switzerland; 2: KOF Swiss Economic Institute at ETH Zurich, Switzerland |
A05: Public Infrastructure Location: SS8 Chair: Rafael Serrano-Quintero, University of Barcelona Discussant 1: Divya Kannan K R, Gulati Institute of Finance and Taxation Discussant 2: Rafael Serrano-Quintero, University of Barcelona Discussant 3: Vincent Leyaro, University of Dar es Salaam Public Infrastructure, Private Capital Formation and Growth in Tanzania University of Dar es Salaam, Tanzania Can Public Infrastructure drive Regional Manufacturing Performance? Evidence from Indian States 1: Gulati Institute of Finance and Taxation affiliated to Cochin University of Science and Technology, India; 2: Gulati Institute of Finance and Taxation affiliated to Cochin University of Science and Technology, India Spatial Misallocation of Complementary Infrastructure Investment: Evidence from Brazil 1: University of Alicante, Spain; 2: University of Barcelona, Spain; 3: The World Bank |
A06: Portfolio Choice and Invesment Plans Location: SS9 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 Idiosyncratic Asset Return Risk and Portfolio Choice - When does Social Security lead to Crowding IN of Capital? 1: Bank of England, United Kingdom; 2: Goethe University Frankfurt, Germany The Effect Of Tax Uncertainty On Firm Decision-Making 1: University of Mannheim, Germany; 2: CESifo; 3: IZA; 4: ZEW; 5: GLO Determinants of Effective Tax Rates for Indian Manufacturing: A Segregated Industry Level Analysis National Institute of Public Finance and Policy (NIPFP), India Subjective Survival Beliefs, Cognitive Skills and Investments in Risky Assets University of Milan, Italy |
A08: Subsidies Location: SS11 Chair: Sonia Laszlo, McGill University Discussant 1: Nikolai Stähler, Deutsche Bundesbank Discussant 2: Abhijeet Singh, Stockholm School of Economics Discussant 3: Sonia Laszlo, McGill University Discussant 4 : Anastasia Terskaya, University of Barcelona, IEB How do Labels and Vouchers Shape Unconditional Cash Transfers? Experimental Evidence from Georgia. 1: University of Barcelona, Spain; 2: University of Navarra, Spain Transfers or Subsidies? Comparing Mitigation Strategies for Energy Price Shocks in a Production Network Model 1: Deutsche Bundesbank, Germany; 2: Deutsche Bundesbank & Uni Freiburg, Germany The Incidence of Affirmative Action: Evidence from Quotas in Private Schools in India 1: ITAM, Mexico; 2: Stockholm School of Economics, Sweden Childcare Subsidies, Working Mothers, and Children's Health in a Kenyan Informal Urban Settlement 1: McGill University, Canada; 2: African Population Health Research Center |
A09: Labor Supply and Impacts of Job Loss Location: SS12 Chair: François Gerard, University College London Discussant 1: Davud Rostam-Afschar, University of Mannheim Discussant 2: Gabriel Leite Mariante, London School of Economics Discussant 3: François Gerard, University College London Discussant 4 : Nicholas Lacoste, Tulane University Estimating the Welfare Cost of Labor Supply Frictions 1: Tulane University, United States of America; 2: Pontifical Catholic University of Rio de Janeiro Automation and Demand for Labor Experimental Evidence from White Collar Jobs 1: ZEW Leibniz Centre for European Economic Research; 2: University of Mannheim, Germany Cash Transfers and Women's Labour Supply: Evidence from the World's Largest Programme London School of Economics, United Kingdom Mitigating the Consequences of Job Loss in Low-Income Countries: Evidence from Ethiopia 1: Peking University, China; 2: The World Bank; 3: University College London, United Kingdom; 4: University of Warwick, United Kingdom |
A10: Fiscal Policy in Africa Location: SS13 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 Indebtedness is Injustice: Revisiting the Sovereign Debt- Inequality Nexus in East Africa 1: Economics Scholar Panel; 2: Kenya School of Law; 3: University of Nairobi; 4: The Continental Pot; 5: Economics Students Association of Kenya International Tourism And Tax Revenue Mobilization In African Countries 1: CERDI, University of Clermont Auvergne, France; 2: University of Perpignan Via Domitia (UPVD), CRESEM Administrative Costs of Social Protection in Sub-Saharan Africa and Latin America: A Microsimulation Study UNU-WIDER, Finland Place-based Policies and Household Wealth in Africa 1: Tax Justice Network, Ghana; 2: Kiel Institute for the World Economy, Kiel Centre for Globalization, Germany; 3: Kiel Institute for the World Economy, University of Kiel, Germany |
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| 1:00pm - 2:15pm |
Lunch I Location: SHSS Rooftop |
Panel I: Panel discussion on the topic “How to Build Successful Research Collaborations with Government Agencies” Location: SHSS Rooftop Chair: • Miguel Almunia (CUNEF Spain) Panelists: • Rema Hanna (Harvard, US) • Benard Kipyegon Kirui (Privatization Commission, Kenya) • Laban Simbeye (Zambia Revenue Authority) |
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| 2:15pm - 4:15pm |
B01: Property Values and Mobility Location: SS4 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 Property Prices and Information on Flood Risks Uppsala University, Sweden Commuting Costs And Housing Prices 1: Ludwig Maximilian University, Munich; 2: Catholic University Eichstaett-Ingolstadt, Germany When Developers Hold Office: Shaping Housing Supply Through Local Politics 1: U. of Barcelona, Spain; 2: U. Pompeu Fabra Property Taxation and Housing Supply 1: Technical University Munich; 2: Max Planck Institute for Tax Law and Public Finance, Germany |
B02: Minimum Corporate Tax and Firm Behavior Location: SS5 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 Leveling Playing Field: Analysis Of Firm-Level Responses To The Introduction Of Global Minimum Tax 1: Charles University, Faculty of Social Sciences, Czech Republic; 2: Saïd Business School, Oxford University; 3: Tax Justice Network, London, United Kingdom Investor Expectations For The Pillar 2 Global Minimum Tax Ghent University, Belgium Tax Reform, Foreign Investment, and Minimum Tax 1: ifo institute; 2: LMU; 3: World Bank Who Faces the Global Minimum Tax? Group Size, Profit Shifting, and Policy Thresholds 1: University of Munich, Germany; 2: University of Oxford; 3: ifo institute |
B03: Migration Location: SS6 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 Exclusionary Government Rhetoric and Migration Intentions 1: Vienna University of Economics and Business, Austria; 2: Indeed Hiring Lab Migration Aspirations and Knowledge About Legal Migration Opportunities 1: DIW - German Institut for Economic Research, Germany; 2: Kiel Institute for the World Economy (IfW); 3: Kiel University; 4: RWI – Leibniz Institute for Economic Research; 5: Kiel University; 6: Université Gaston Berger Addressing Regional Tax Distortions with a Place-Based Policy University of Michigan, United States of America What Drives Refugees’ Return After Conflict? Evidence From a Conjoint Experiment Among Ukrainian Refugees ifo Institute and University of Munich, Germany |
B04: Taxing Business Owners Location: SS7 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 Avoidance Responses to Dual Income Taxation: Income Shifting through Owner-Controlled Corporations Universitat de Baqrcelona / IEB, Spain Cashing Out and Moving On: The Taxation of Business Sales 1: ifo Institute for Economic Research; 2: LMU Munich The Impact of Succession Taxes on Family Firm Performance and Composition 1: Tampere University, Finland; 2: Finnish Centre of Excellence in Tax Systems Research Business Organization and Taxation of High-Income Professionals: Evidence from Canadian Doctors 1: Columbia University, United States of America; 2: University of British Columbia, Canada; 3: University of Toronto, Canada |
B05: Inheritance Taxation and Intergenerational Mobility Location: SS8 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 Inheritance Rules and Intergenerational Mobility: Evidence from France 1: University of Amsterdam; 2: Vrije Universiteit Amsterdam; 3: ifo Institut; 4: University of Munich How Do Wealth Transfers In Early Adulthood Affect Savings And Income Trajectories? 1: Tilburg University; 2: CPB Netherlands Bureau for Economic Policy; 3: Institute for Fiscal Studies, United Kingdom; 4: University College London; 5: London School of Economics The Impact of Childhood Neighborhoods on Intergenerational Mobility in Finland University of Helsinki, Finland The Real Effects of Job Protection Legislation on Firm Performance -- Evidence From German Inheritance Tax University of Mannheim, Germany |
B06: Pension Reforms Location: SS9 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 Decumulating Defined Contribution Pensions in Retirement: Evidence on Lump Sum Withdrawals in the United Kingdom Institute for Fiscal Studies, United Kingdom Financial Incentives, Pension Claiming, And The Value Of Early Retirement Benefits Pontifical Catholic University of Rio de Janeiro, Brazil Closing the Gender Gap in Pensions? Pension Accrual for Unpaid Care Work and Household Behavior After Retirement Norwegian School of Economics Incentives for Early Retirement and Pension Reform Vanderbilt University, United States of America |
B07: Behavioral Responses to Personal Income Taxation Location: SS10 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 Evaluating the Impact of Expanded Tax Credits on the Wellbeing of Puerto Rican Families rutgers university, United States of America Behavioural Effects of a Top Marginal Income Tax Rate Increase University of Helsinki, Finland Assessing The Impact Of Personal Income Tax Reform In Kenya With Administrative Data: Behavioral Responses and Distributional Implications 1: University of Copenhagen, Denmark; 2: Kenya Revenue Authority; 3: KIPPRA Pareto-Improvements, Welfare Trade-Offs and the Taxation of Couples ifo Institute & LMU, Germany |
B08: Informality Location: SS11 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 The Role of Cash in Illegal Labor Market Practices: Evidence from Uruguay 1: Federal Reserve Board, United States of America; 2: University of California Berkeley; 3: IECON-UDELAR Bunching at Kink Points with Informal Economy: a Tax-Benefit Approach 1: University of Padua, Italy; 2: Sao Paulo School of Economics (EES; 3: Vancouver School of Economics Minimum Wage and Tax Kink Effects in the Formal and Informal Sector in Zambia UNU-WIDER, Finland Formal Labor Market Dynamics in Developing Countries 1: World Bank, United States of America; 2: University College London |
B09: Microsimulation and Benefits Location: SS12 Chair: Snorre Skagseth, Statistics Norway Discussant 1: Takeshi Miyazaki, Kyushu University Discussant 2: Snorre Skagseth, Statistics Norway Discussant 3: Timo Meiendresch, Fraunhofer FIT Unclaimed Benefits: Non-Take-Up of German Means-Tested Benefits 1: Fraunhofer FIT, Germany; 2: University of Freiburg, Germany Redistributive Effects of Consumption Tax and Income Tax: Evidence from Household Level Data Kyushu University, Japan Predicting Behavioral Effects of Tax Policy by External Evidence 1: Statistics Norway, Norway; 2: Norwegian Fiscal Studies (University of Oslo) |
B10: Cross-Border Trade Location: SS13 Chair: Nora Strecker, University College Dublin Discussant 1: Abiodun Adewale Adegboye, West African Tax Administration Forum Discussant 2: Nikolai Stähler, Deutsche Bundesbank Discussant 3: Nora Strecker, University College Dublin Discussant 4 : Mehmet Serkan Tosun, University of Nevada, Reno Tax Elasticity of Border Sales: A Meta-analysis University of Nevada, Reno, United States of America Revenue Administration Capacity Requirements In The African Continental Free Trade Area: Evidence From West Africa 1: Obafemi Awolowo University, Nigeria, Nigeria; 2: West African Tax Administration Forum America First? The Macroeconomic Effects Of Punitive Tariffs 1: Deutsche Bundesbank, Germany; 2: Albert-Ludwigs-University Freiburg, Germany When Two Quarrel, The Third Rejoices: The Third-party Impact Of EU-Russia Trade Sanctions In South Africa 1: Ifo Institute for Economic Research; 2: University College Dublin, Ireland; 3: Max Planck Institute for Tax Law and Public Finance |
B11: Transfer Pricing and Thin-Cap Rules Location: SS14 Chair: Dr. Andreas Oestreicher, Georg-August-Universität Göttingen Discussant 1: Julia Spix, ZEW – Leibniz Centre for European Economic Research Discussant 2: Dr. Andreas Oestreicher, Georg-August-Universität Göttingen Discussant 3: Simon Loretz, Austrian Institute of Economic Resarch Targeted Corporate Tax Reforms And Anti-avoidance Regulations In The Forward-looking Effective Tax Rate Framework Austrian Institute of Economic Resarch, Austria Transfer Pricing Regulation and Risk Allocation within Multinational Firms 1: ZEW – Leibniz Centre for European Economic Research, Germany; 2: University of Mannheim Do Transfer Pricing Arbitration Clauses Affect Direct Investment And The Pricing Of Intercompany Trade? Georg-August-Universität Göttingen, Germany |
B12: Tax Morale and Governance Location: SS15 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 Public Finance In South Africa: Tax Compliance And Behavioural Responses To Tax Increases Nelson Mandela University, South Africa Can Tax Classes Build the Compliance Culture? Evidence from Randomized Survey Experiments in Cameroon University of Exeter, United Kingdom Governance quality and Tax revenue mobilisation in Africa: Evidence from Micro-Level Data 1: Centre for the Study of Economies of Africa (CSEA), Nigeria; 2: Youth Impact; 3: University of Ibadan On the Relationship Between Corruption Perception and Tax Morale: Does Natural Resource Abundance Matter? Institute for Fiscal Studies, London, United Kingdom |
| 4:15pm - 4:45pm |
Coffee Break II Location: SHSS Rooftop |
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| 4:45pm - 5:45pm |
Plenary II: Keynote Rema Hanna (Harvard University): "Strengthening State Capacity Through Research Engagements" Location: Main Auditorium Chair: François Gerard, University College London |
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| 5:45pm - 6:45pm |
General Assembly of Members Location: Main Auditorium |
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| 6:45pm - 7:15pm |
shuttle to reception: transport shuttle for participants, start at USIU |
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| 7:15pm - 9:00pm |
Social Program I: Welcome Reception Location: Safari Park Hotel |
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| Date: Thursday, 21/Aug/2025 | |||||||||||
| 6:00am - 8:00am |
shuttle to excursions: transport shuttle for participants, start at USIU, 2nd pick-up at Safari Park Hotel |
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| 8:00am - 12:00pm |
Social Program II: Excursions |
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| 12:00pm - 1:00pm |
Plenary III: Keynote Niels Johannesen (Oxford University): "Tax Enforcement with Imperfect Information" Location: Main Auditorium Chair: Shafik Hebous, International Monetary Fund IMF |
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| 1:00pm - 2:00pm |
Lunch II Location: SHSS Rooftop |
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| 2:00pm - 4:00pm |
C01: Demography Location: SS4 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 Aging and the Housing Market Uppsala University, Sweden Fertility Rate and Intergovernment Fiscal Policy in Korea Korea Institute of Public Finance, Korea, Republic of (South Korea) Population Ageing And Its Impact On Public Expenditure, A Study Of Indian States. Gulati Institute of Finance and Taxation, affiliated to Cochin University of Science and Technology, India Family Structure, Population Change and Long-run Growth 1: Osaka University of Economics, Japan; 2: Osaka University, Japan; 3: Hokuei Gakuen University, Japan; 4: Kyoto University, Japan |
C02: Profit Shifting, Anti-Avoidance, and Developing Countries Location: SS5 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 Tears in Haven? Evidence from South Africa on Multinational Tax Avoidance and the Effects of Anti-Profit Shifting Measures 1: University of Bonn, Germany; 2: University of Münster; 3: University of Tübingen The Global Allocation of Extractive Windfalls 1: Paris School of Economics, France; 2: EUTax Observatory Detecting Profit Shifting in Administrative Data: A South African Perspective 1: Tax Justice Network, Ghana; 2: University College Dublin, Skatteforsk; 3: Tax Justice Network, Charles University Prague Intended and Unintended Consequences of Anti-Avoidance Rules: Evidence from Uganda 1: University of Manchester, United Kingdom; 2: University of California, Berkeley; 3: World Bank |
C03: Wealth, Inequality, and Taxation Location: SS6 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 Taxing the Wealth of the Poor: Evidence from the Danish Old-Age Support Asset Test 1: University of Copenhagen, Denmark; 2: University of Oxford; 3: University of California, Berkeley The Global Distribution of Human and Nonhuman Wealth 1: Linnaeus University, Sweden; 2: Research Institute of Industrial Economics (IFN), Sweden Taxing Extreme Wealth of the Super-Rich 1: Charles University, Prague; 2: Tax Justice Network Global Capital Flows and Inequality: A Dynamic Empirical Analysis Across Economies 1: Bank for International Settlements (BIS); 2: University of Applied Sciences and Arts Northwestern Switzerland FHNW, Switzerland |
C04: Fiscal Austerity and Reforms Location: SS7 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 Who Cares? Attitudes Towards Redistribution and Fiscal Austerity 1: University of Stirling, United Kingdom; 2: University of Sheffield Evaluating the Impact of Change in Macroeconomic Policies on Debt Sustainability Indicators: A Macroeconometric Approach 1: Vinayaka Missions' Research Foundation (Deemed to be University), India; 2: School of Liberal Arts, Indian Institute of Technology Jodhpur, Rajasthan, India; 3: Department of Economics, Central University of Kerala, India Effect of IMF Austerity Programs on Voluntary Tax Compliance 1: University of Michigan; 2: Indiana University Bloomington; 3: University of Michigan-Dearborn; 4: Georgia State University Tax Burden Shifts and Their Macroeconomic Implications: Insights from an Open Economy Overlapping Generations Model Deutsche Bundesbank, Germany |
C05: Tax Incentives and Innovation Location: SS8 Chair: Michael Devereux, Oxford University Discussant 1: Nico Marienfeld, Leibniz University Hannover - Institute of Public Finance Discussant 2: Mateusz Kopyt, University of Warsaw Discussant 3: Michael Devereux, Oxford University Discussant 4 : Matti Boie-Wegener, University of Goettingen Closing Pandora’s IP Box: The Impact of the Nexus Approach on Patent Shifting and Innovative Activity University of Goettingen, Germany Compliance Costs Of Corporate R&D Tax Incentives Leibniz University Hannover - Institute of Public Finance, Germany The Impact Of Innovation Tax Incentives On The Development Of Entrepreneurship: A Territorial Analysis University of Warsaw, Poland IP Boxes v Tax Credits: 1: Oxford University, United Kingdom; 2: University of Warwick |
C06: Digitalization and Tax Compliance Location: SS9 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 Electronic Services And Tax Compliance: Evidence From Medium And Small Businesses In Burkina Faso 1: CERDI, France; 2: International Centre for Tax and Development, UK Digitalization Against Tax Evasion: Evidence on the Role of Company Size 1: ODI Global, Rwanda; 2: Hungarian Central Statistical Office; 3: HUN-REN Centre for Economic and Regional Studies; 4: Central Bank of Hungary Enforcing The VAT Through Electronic Invoicing In Uganda 1: UNU-WIDER; 2: Department of Economics, University of Sussex; 3: International Centre for Tax and Development, Institute of Development Studies; 4: Uganda Revenue Authority Electronic Tax Filing, Compliance Costs And Tax Evasion: Evidence From Japanese Corporations 1: Mitsubishi Research Institute, Inc.; 2: Waseda University, Japan |
C07: Education and Inequality Location: SS10 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 Predistribution, Redistribution, and the Education of the Joneses 1: Umeå University; 2: University of Gothenburg, Sweden; 3: University of Bocconi Social Mobility and Higher Education in Brazil University of California Berkeley, United States of America The Long Term Effects of Rank in Elementary School: Evidence from Canada 1: University of Toronto, Canada; 2: University of Melbourne, Australia; 3: Wilfrid Laurier University, Canada Education and Reproduction of Inequality: the Case of Greece National and Kapodistrian University of Athens, Greece |
C08: Subnational Budgeting and Finance Location: SS11 Chair: Akinobu Ogawa, Niigata University Discussant 1: Julian Koller, ETH Zürich Discussant 2: Akinobu Ogawa, Niigata University Discussant 3: Martin Mosler, University of Lucerne Balancing the Books: Empirical Evidence on Fiscal Reactions to Equalization Transfers from Swiss Cantons Institute for Swiss Economic Policy at the University of Lucerne, Switzerland Optimal Rollover Policy with Multi-Period Budgets ETH Zürich, Switzerland The Impact of Accrual Accounting on the Cost Efficiency of Municipally Controlled Enterprises: Evidence from the Japanese Municipal Sewerage System 1: Niigata University, Japan; 2: Seinan Gakuin University, Japan |
C09: Crime and Enforcement Location: SS12 Chair: Aaron James Payne, The Wharton School at the University of Pennsylvania Discussant 1: Lukas Rodrian, University of Zürich Discussant 2: Eva Davoine, UC Berkeley Discussant 3: Aaron James Payne, The Wharton School at the University of Pennsylvania Discussant 4 : Leander Andres, ifo Institute & LMU Does Birthright Citizenship Impact Juvenile Crime? 1: ifo Institute & LMU, Germany; 2: University of Passau, Germany; 3: IZA, Institute for the Study of Labor, Bonn, Germany; 4: CESifo, Munich, Germany; 5: University of Munich (LMU), Germany; 6: German Youth Institute (DJI), Germany; 7: FBK-IRVAPP, Trento, Italy Violation And Enforcement Of Labor Regulations: Evidence From Mexican Firm Inspections 1: University of Zürich, Switzerland; 2: Banco de México The Political Costs of Taxation 1: UC Berkeley, United States of America; 2: ENS de Lyon & University of Bologna Should Criminal Fines Be Income-Dependent? Theory, And Evidence From Finnish Speeding Fines 1: The Wharton School at the University of Pennsylvania, United States of America; 2: Adam Smith Business School at the University of Glasgow |
C10: Optimal Personal Income Tax Location: SS13 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 Is the Elasticity of Taxable Income Mostly An Income Effect? 1: U of Toronto, Canada; 2: HEC Montreal, Canada Optimal Policy Reforms 1: PUC Rio de Janeiro, Brazil; 2: Tulane University Tax Reform and the Laffer Curve 1: University of Melbourne; 2: University of Michigan and NBER; 3: Universidad Complutense de Madrid Optimal Redistribution with Labor Supply Dependent Productivity 1: Goethe University Frankfurt, Germany; 2: Middle East Technical University |
Side event: Event for local students and mentors (on invitation) Location: Main Auditorium |
| 4:00pm - 4:30pm |
Coffee Break III Location: SHSS Rooftop |
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| 4:30pm - 6:30pm |
D01: Minimum Tax, Digital Tax, and Welfare Location: SS4 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 A – Potentially Positive – Welfare Assessment of the Global Minimum Tax 1: European Commission, Spain; 2: CPB, Netherlands The Digital Service Tax and Multisided Platforms 1: Erasmus University Rotterdam, Netherlands, The; 2: NHH Norwegian School of Economics Developing Countries, Tax Treaty Shopping And The Global Minimum Tax CPB Netherlands Bureau for Economic Policy Analysis, Netherlands, The Will The Global Minimum Tax Hurt Developing Countries? 1: LMU Munich, Germany; 2: Okayama University, Japan; 3: Erasmus University Rotterdam, Netherlands |
D02: Taxpayer Mobility and Evasion Location: SS5 Chair: Dirk Foremny, Universitat de Barcelona / IEB Discussant 1: Salla Mari Annika Kalin, University Of Helsinki Discussant 2: Dirk Foremny, Universitat de Barcelona / IEB Discussant 3: Hannah Gundert, ZEW Mannheim Free to Roam, Hard to Tax? Assessing the Tax Implications of Digital Nomad Visas in the EU 1: ZEW Mannheim, Germany; 2: University of Mannheim Pensioners Without Borders: Agglomeration and the Migration Response to Taxation 1: University Of Helsinki, Finland; 2: The Labour Institute for Economic Research; 3: UC Berkeley Haas; 4: UC Berkeley Golden Visas and Real Estate Markets 1: Universitat de Barcelona / IEB, Spain; 2: Imperial College London; 3: CY Cergy Paris Université |
D03: Identity and Fairness in Taxation Location: SS6 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 How Much Does Responsibility Matter in Fairness Measurement? 1: CY Cergy Paris Universite and THEMA; 2: Statistics Norway; 3: Statistics Norway and Norwegian Fiscal Studies, the Department of Economics, University of Oslo The Nordic model. Still the same? 1: Tampere University, Finland; 2: Stockholm University, Sweden; 3: Tampere University, Finland What Made Income Taxes Possible? 1: Washington University in St. Louis, United States of America; 2: University of Michigan; 3: Columbia University Taxing Identity University of Michigan, United States of America |
D04: Accountability and Subnational Governments Location: SS7 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 Accountability and Long Term Investments: Evidence from Reducing Mayor’s Tenure Length ZEW/ University of Mannheim, Germany Autonomy and Accountability: Strategic Behavior of German State Leaders During the COVID-19 Pandemic Johannes-Gutenberg University Mainz, Germany Participation, Legitimacy And Fiscal Capacity In Weak States: Evidence From Participatory Budgeting 1: University of Oxford, United Kingdom; 2: University of California Los Angeles, USA; 3: International Growth Centre, Sierra Leone; 4: University of Toronto, Canada Partisan Alignment And The Allocation Of Intergovernmental Grants University of Minho, Portugal |
D05: Offshore Assets and Taxing High-Income Earners Location: SS8 Chair: Miroslav Palansky, Charles University, Prague; Tax Justice Network Discussant 1: Shigeki Kunieda, Chuo University Discussant 2: Miroslav Palansky, Charles University, Prague; Tax Justice Network Discussant 3: Amelie Grosenick, LMU Munich Trusts and International Wealth Management. Direct and Indirect Ownership of Real Estate in Britain. LMU Munich, Germany A Tax-Data Based Analysis of High-Income Earners and the Optimal Income Tax in Japan Chuo University Hide-Seek-Hide? The Effects of Financial Secrecy on Cross-Border Financial Assets 1: Charles University, Prague; Czechia; 2: Tax Justice Network |
D06: Macro-Fiscal Policy Location: SS9 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 Rewarding Nominal Growth: Unintended Impacts of Tax Cuts in Iran Sharif University of Technology, Iran, Islamic Republic of Musgravian Public Sector Performance in Sub-Saharan Africa: The Role of Government Size University of Douala, Cameroon Financial Intermediation and Economic Growth in North Africa: Testing for Granger Causality 1: Mainz University, Germany; 2: Karlstad University, Sweden The Term Structure of Interest Rates in India: Analysing the Post-Pandemic Monetary Policy Stance 1: Vinayaka Missions' School of Economics and Public Policy, Vinayaka Missions' Research Foundation (DU), India.; 2: National Institute of Public Finance and Policy, New Delhi, India. |
D07: VAT Registration Threshold Location: SS10 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 Size-Based Policies and Firm Growth: Evidence from Pakistan 1: University of Manchester, United Kingdom; 2: University of California, Berkeley; 3: Tulane University Tax Payments Or Tax Processes? Firm Responses To A VAT Registration Threshold In India 1: International Monetary Fund, United States of America; 2: IISER Kolkata, India How Do Businesses Bunch? Evidence on SMEs Using Novel German Administrative Tax Data 1: ZEW Mannheim, Germany; 2: University of Mannheim Firm Networks and Tax Compliance: Experimental Evidence from Uganda 1: CUNEF Universidad, Spain; 2: UCLA, USA; 3: Sciences Po, France; 4: Uganda Revenue Authority, Uganda; 5: INSEAD, Singapore |
D08: Education Policy Location: SS11 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 Balancing Federalism: The Impact of Decentralizing School Decision Making 1: Stanford University, United States of America; 2: WGU Craft, United States of America; 3: American Institutes for Research, United States of America The Short- and Long-run Effects of Paying Disadvantaged Teenagers to Go to School 1: Institute for Fiscal Studies, United Kingdom; 2: University of York; 3: University of Warwick The Education Gambit: Chess, Cognitive Skills, And A Natural Experiment In Armenia Catholic Unversity Eichsaett-Ingolstadt, Germany To Enrol or Not to Enrol in University: The Role of Universities in a Context of Government Regulation, Income Contingent Loans, and Variable Tuition Rates 1: University of Melbourne, Australia; 2: Mcmaster University, Canada |
D09: Intermunicipal Cooperation and Finance Location: SS12 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 ‘Not Without My Friends’: Partisanship and Intermunicipal Cooperation 1: U. of Barcelona, Spain; 2: New York U., US; 3: U. Pompeu Fabra, Spain When Integration Backfires: Examining The Effects Of Inter-Municipal Cooperation On Local Housing Markets Tampere University, Finland Analysis Of Public Sector Borrowing Requirements Of Select Indian States: Issues And Challenges 1: National Institute of Public Finance and Policy, India; 2: National Institute of Public Finance and Policy, India; 3: National Institute of Public Finance and Policy, India How Treasurers Reputation influence Local Government Finance? University of Warsaw, Poland |
D10: Climate Change Mitigation Location: SS13 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 Does It Matter That Carbon Taxes Are Regressive? 1: University of Michigan; 2: Australian National University; 3: University of Hawai’i Assessing The Impact Of Carbon Taxation On Innovation: A Computable General Equilibrium Analysis For Belgium Ghent University, Belgium How Do Sub-Saharan African Countries Tax Fuel And Vehicles? Evidence From A New Database Institute for Fiscal Studies, United Kingdom Decreasing Emissions by Increasing Energy Access? Evidence from a Randomized Field Experiment on Off-Grid Solar Lights 1: ETH Zurich; 2: University of Zurich |
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| Date: Friday, 22/Aug/2025 | ||||||||||||
| 8:15am - 9:30am |
Board II: IIPF Board meeting II (on invitation) Location: SHSS Boardroom |
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| 9:30am - 10:30am |
E: Mentoring I: Mentoring session: Preparing for and navigating the job market Location: SS4 With:
• Michael Devereux
• Wojciech Kopczuk
• Clara Martinez-Toledano
• Juan Rios |
E: Mentoring II: Mentoring session: Navigating the first few years as an assistant professor Location: SS5 With:
• Erika Deserranno
• Abigail Payne
• Dina Pomeranz
• Mazhar Waseem |
E: Mentoring III: Mentoring session: Rewarding careers outside academia Location: SS6 With:
• Isabel Martinez
• Fayçal Sawadogo
• Thor Olav Thoresen
• Ben Waltman |
E: Mentoring IV: Mentoring session: Publishing in economics journal Location: SS7 With:
• Marianne Bitler
• Claus Th. Kreiner
• Sara LaLumia
• Joel Slemrod |
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| 10:30am - 11:00am |
Coffee Break IV Location: SHSS Rooftop |
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| 11:00am - 1:00pm |
F01: Climate Policy Location: SS4 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 Fuelling The Green Transition - The Direct And Indirect Effects Of Fuel Subsidy Reforms In The Andean Region 1: UNU-WIDER, Finland; 2: International Inequalities Institute, London School of Economics, London, UK; 3: Facultad de Economía, Universidad Externado de Colombia, Bogotá, Colombia The Economics of Sovereign Parametric Insurance in Low and Middle Income Countries 1: University of California, Davis, United States of America; 2: NBER; 3: University of Cape Town The Impact of the Net-Zero Transition on UK Productivity: A Conceptual Framework and New Evidence 1: Bank of England, United Kingdom; 2: Goethe University Frankfurt, Germany; 3: University College Dublin, Ireland Economic Principles for Integrating Adaptation to Climate Change into Fiscal Policy International Monetary Fund, United States of America |
F02: Quantifying Profit Shifting Location: SS5 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 Matching Tax Returns and Financial Statement Data to Measure Income Shifting WU Vienna University of Economics and Business Local Tax Havens University of Cologne, Germany The Three Body Problem: Ecuador’s Tax On Tax Haven Ownership 1: World Bank; 2: Institute for Fiscal Studies; 3: Servicio Renta Interna Ecuador Identifying Profit Shifting from Administrative Data 1: University College Dublin, Ireland; 2: Uganda Revenue Authority; 3: ODI, London; Center for Tax Analysis in Developing Countries; 4: Skatteforsk; 5: Tax Justice Network; 6: Charles University |
F03: Public Choices and Private Incentives Location: SS6 Chair: Erika Deserranno, Bocconi University Discussant 1: Jacob E Bastian, rutgers university Discussant 2: Beatrice Mbinya, Univeristy of Nairobi Discussant 3: Erika Deserranno, Bocconi University Discussant 4 : Salvatore Barbaro, Johannes-Gutenberg University Mainz On the Prevalence of Condorcet's Paradox 1: Johannes-Gutenberg University Mainz, Germany; 2: University of Mannheim, Germany The Impact of the 2021 Expanded Child Tax Credit on U.S. Consumer Sentiment rutgers university, United States of America Tax and Outcomes on Betting: Directing Pro-Poor Policy in Nairobi, Kenya 1: University of Cape Town; 2: University of Nairobi Balancing the Books and Morale: The Impact of Pay Systems and Job Rotation on Worker Turnover 1: Bocconi University, Italy, Northwestern University; 2: University of Copenhagen; 3: Aalto University School of Business; 4: ISDC |
F04: Optimal Redistribution and Enforcement Location: SS7 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 Optimal Tax Administration and Redistributive Policy University of Helsinki, Finland Payments Under the Table: Tax Distortions and Optimal Taxation University of Michigan, United States of America Optimal Taxation with Non-Filers & Imperfect Takeup University of Hawaiʻi at Mānoa, United States of America Optimal Enforcement of Redistributive Taxation University of Copenhagen, Denmark |
F05: Taxes, Buoyancy, and Growth Location: SS8 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 Tax Revenue and Growth in Africa VATT Institute for Economic Research, Finland Real Asset Market Incompleteness and Tax Policy National Assembly Budget Office, Korea, Republic of (South Korea) Fiscal Deficit Under the Fiscal Rule Regime in India: The Role of Disinvestment of PSEs CHRIST University, India Reconciling Tax Buoyancy and Tax Capacity Georgia State University, United States of America |
F06: Decentralization and Local Government Location: SS9 Chair: Nicolas Orgeira Pillai, Local Government Revenue Initiative Discussant 1: Atrayee Choudhury, National Institute of Public Finance and Policy Discussant 2: Nicolas Orgeira Pillai, Local Government Revenue Initiative Discussant 3: Takeshi Miyazaki, Kyushu University Economies of Scope, Economies of Scale and Local Government: Evidence from the Boundary Reform of Local Governments Kyushu University, Japan Can Sub-National Climate Finance Mitigate Climate Driven Risks? Accounting For AI Preparedness, Gender Budgeting And Methodological Heterogeneities National Institute of Public Finance and Policy, India Balancing Authority: Property Owners’ Perspectives On Local And Traditional Roles In Property Taxation In Zambia University of Sussex, International Centre for Tax and Development |
F07: World Bank DaTAX Location: SS10 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 Spatial Inequality and Informality in Kenya’s Firm Network 1: Privatization Commission, Kenya; 2: International Finance Corporation (World Bank Group); 3: University of Exeter, UK; 4: IMF Lying to the Taxman or Accepting a Helping Hand ? Evidence from a Novel Experiment on SMEs in Tanzania 1: World Bank, Tanzania; 2: Tanzania Revenue Authority; 3: World Bank Trade-offs in the Design of Simplified Tax Regimes in Low Capacity Settings 1: World Bank, United States of America; 2: Kenya Revenue Authority, Kenya; 3: Amsterdam University of Applied Sciences; 4: International Centre for Tax and Development Exploring Gender Disparities in Rwanda’s Presumptive Tax System World Bank |
F08: Health Outcome Location: SS11 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 Extending Working Life: The Effects Of Retirement Age Reform On Employment Participation And Health Trajectories 1: Etla Economic Research, Finland; 2: University of Helsinki, Finland Shifting Sweetness: Impacts of South Africa’s Health Promotion Levy on Sugar-Sweetened Beverages 1: UC Berkeley; 2: National Treasury of South Africa; 3: University of Manchester Long-Run Effects of Food Assistance: Evidence from the Food Stamp Program and Administrative Data 1: UC Davis, United States of America; 2: Treasury Department, US Government Effects of Childhood Cancer on Siblings 1: Uppsala University, Sweden; 2: University of Groningen |
F09: Political Economy Location: SS12 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 Economic Conditions And Far-Right Support: Places Or People? 1: DIW Berlin / FU Berlin, Germany; 2: University of Leipzig, Germany Roads to Fascism? State Capacity and the Spread of Political Violence 1: European Central Bank; 2: Università Cattolica del Sacro Cuore, Italy; 3: Università degli Studi di Bologna Political Instability in Africa and Commodity Price Volatility University of Douala, Cameroon Electoral Incentives to Obtain EU Grants 1: Universidade do Minho, Braga, Portugal; 2: Erasmus School of Economics, Rotterdam, The Netherlands |
F10: Tax Enforcement and Nudges Location: SS13 Chair: Gayline Migide Vuluku, Vienna University of Economics and Business Discussant 1: Fredrick Manang, University of Dodoma (UDOM) Discussant 2: David Johannes Henning, UCLA Discussant 3: Gayline Migide Vuluku, Vienna University of Economics and Business Discussant 4 : Celeste Scarpini, International Centre for Tax and Development (ICTD) The Interpersonal Side Of Tax Compliance: Interactions Between Taxpayers And Tax Officials In Rwanda 1: International Centre for Tax and Development; 2: Rwanda Revenue Authority Property Tax Compliance in Tanzania: Can Nudges Help? University of Dodoma (UDOM), Tanzania Tax Audits And Their Distortionary Effects 1: UCLA; 2: Ugandan Revenue Authority Treat - Remind - Repeat! A Natural Field Experiment in a Tax Amnesty Context 1: Vienna University of Economics and Business, Austria; 2: University of Vienna, Austria |
F11: Competition Location: SS14 Chair: Davud Rostam-Afschar, University of Mannheim Discussant 1: Ahmed 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 Policy Competition in a Spatial Economy 1: Università della Svizzera italiana, Switzerland; 2: University of California, Irvine; 3: University of Syracuse Market Power in the Middle East 1: University of Oxford, United Kingdom; 2: International Monetary Fund Tax Competition, Labor Market Imperfections, And The Specification Of Congestion University of Applied Sciences Erfurt, Germany Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers 1: Leipzig University; 2: ZEW – Leibniz Centre for European Economic Research; 3: LMU Munich; 4: University of Mannheim, Germany |
F12: Digital Money and Taxation Location: SS15 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 Taxing Mobile Money: Theory and Evidence 1: European University Institute, Florence, Italy; 2: International Monetary Fund, Washington DC, United States of America Enforcing Taxes on Cryptocurrencies 1: University of Copenhagen; 2: Skatteforsk, NMBU Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini 1: Institute of Development Studies, United Kingdom; 2: Eswatini Revenue Service Tax Salience: Experimental Evidence from Tanzania 1: University of Hohenheim, Germany; 2: Chr. Michelsen Institute; 3: African Tax Insitute, University of Pretoria; 4: REPOA; 5: Norwegian School of Economics |
| 1:00pm - 2:15pm |
Lunch III Location: SHSS Rooftop |
Panel II: Panel discussion on the topic “Tax Policy Challenges in Africa and How Research Can Help” Location: SHSS Rooftop Chair: • Amina Ebrahim (UNU-WIDER) Panelists: • Edna Gitachu (PwC Kenya) • Trond Hjørungdal (Norwegian Tax Administration) • Jane Kiringai (Commission on Revenue Allocation, Kenya) |
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| 2:15pm - 4:15pm |
G01: Water and Climate Adaptation Location: SS4 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 Public Sector Capacities to Address Macro-Critical Concerns for Water Resilience International Monetary Fund, United States of America 2:37pm - 3:00pm Welfare Economic Analysis of Climate Change and Drought in Eastern Ethiopia Ghent University, Belgium 3:00pm - 3:22pm Raindrop in the Drought? Vulnerability to Climate Shocks and the Role of Social Protection in Zambia 1: UNU-WIDER, Finland; 2: Southern African Social Policy Research Insights, UK; 3: University of Bologna 3:22pm - 3:45pm Regulations, Public Goods, and Firm Adaptation: Evidence from Environmental Water Policy in China Stanford GSB, United States of America |
G02: The Effects of BEPS and Minimum Taxation on Profit Shifting Location: SS5 Chair: Alessandro Chiari, CORPTAX, Charles University Discussant 1: Tomas Boukal, Charles University, Faculty of Social Sciences Discussant 2: Alessandro Chiari, CORPTAX, Charles University Discussant 3: Johannes Julius Gaul, Universität Mannheim and ZEW The Effect of Global Anti-Tax Avoidance Efforts on Sub-National Profit Shifting 1: Universität Mannheim, Germany; 2: ZEW, Germany Global Minimum Tax and Profit Shifting 1: Charles University, Faculty of Social Sciences, Czech Republic; 2: Tax Justice Network, London, United Kingdom Global Minimum Tax: a stress test for Banks? CORPTAX, Charles University |
G03: Enhancing VAT Collection in Africa: Evidence from Tax Administrative Data Location: SS6 Chair: Amina Ebrahim, UNU-WIDER Discussant 1: Rodrigo Oliveira, UNU-WIDER Discussant 2: Amina Ebrahim, UNU-WIDER Discussant 3: Adrienne Forder Lees, Institute of Development Studies Beyond The Tax Bill: Measuring Tax Compliance Costs For Ugandan Firms 1: Institute of Development Studies, United Kingdom; 2: University of Sussex, United Kingdom 2:37pm - 3:00pm Climate Shocks and Economic Resilience: Evidence from Zambia’s Formal Sector 1: UNU-WIDER, Finland; 2: Zambia Revenue Authority 3:00pm - 3:22pm Mapping VAT Non-Compliance in Rwanda 1: UNU-WIDER; 2: Rwanda Revenue Authority |
G04: Measuring and Managing the Public Sector Location: SS7 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 Labor Market Reforms in Open Economies: Current Account Dynamics and Consumer Heterogeneity 1: University of Vienna, CEPR; 2: Deutsche Bundesbank, Germany; 3: Institute for Advanced Studies (IHS), Vienna Efficiency Analysis of Public Expenditure in India: A Sub-National Study 1: Gulati Institute of Finance and Taxation (GIFT) affiliated with Cochin University of Science and Technology (CUSAT); 2: Gulati Institute of Finance and Taxation (GIFT) affiliated with Cochin University of Science and Technology (CUSAT) Fiscal Exchange and Tax Compliance: Strengthening the Social Contract Under Low State Capacity Stockholm University, Sweden How Large Is the Government? University of Michigan, United States of America |
G05: Pension and Labor Location: SS8 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 Loss of Marital Gains from the Division of Labor and Divorce: Evidence from a Pension Reform in Japan 1: Hosei University, Japan; 2: Kwansei Gakuin University, Japan Labor Market Sorting and Public Pensions in Developing Countries 1: Vanderbilt University, United States of America; 2: University of New South Wales, Australia Pension Participations and Health-Related Behaviors: Evidence from Mongolia 1: Queen Mary University of London, UK; 2: The University of Tokyo, UK; 3: Japan International Cooperation Agency (JICA), Japan Public Pension Reforms and Disability Benefit Uptake – Evidence from the UK’s Early Retirement Age Increase Institute for Fiscal Studies, United Kingdom |
G07: Fiscal Capacity Location: SS10 Chair: Abiodun Adewale Adegboye, West African Tax Administration Forum Discussant 1: Mahima Gupta, I.I.T DELHI Discussant 2: Kefa Maunda Simiyu, Economics Scholar/ University of Nairobi/ KESA Discussant 3: Abiodun Adewale Adegboye, West African Tax Administration Forum Discussant 4 : Bernard Clery Nomo Beyala, University of Yaounde 2 On The Deep Root of Fiscal Capacity: The Role of Statehood Experience University of Yaounde 2, Cameroon Transition of Sub-National Fiscal Multiplier across Structural Characteristics - Evidence from Indian States I.I.T DELHI, India Women in Government and Pro-poor Growth in East Africa 1: Economics Scholar Panel; 2: Kenya School of Law; 3: University of Nairobi; 4: Economics Students Association of Kenya; 5: The Continental Pot Understanding Fiscal Capacity In Africa: How Societal Institutions Drive Tax Performance? Obafemi Awolowo University, Nigeria, Nigeria |
G08: Empirics of Investment and Innovation Location: SS11 Chair: Clara Martínez-Toledano, Imperial College London Discussant 1: Sarah Necker, ifo institute Discussant 2: Marius Bendoma, University of Douala / Higher School of Economics and Management (ESSEC) Discussant 3: Clara Martínez-Toledano, Imperial College London Discussant 4 : Emilia Gschossmann, University of Mannheim Taxes And The Global Spillovers Of AI Investments 1: University of Mannheim, Germany; 2: London Business School, United Kingdom Does Information about Tax Shifting Shift Tax Preferences? ifo institute, Germany Bayesian Analysis of Public Investment Distortion in Cameroon 1: University of Douala, Higher School of Economic and Mangement (ESSEC), Cameroon; 2: University of Douala, Faculty of Economic Sciences and Applied Management (FSGA), Cameroon Private Capital Markets and Inequality 1: Imperial College London, United Kingdom; 2: University College London; 3: University of North Carolina |
G09: Improving Tax Compliance of SMEs Location: SS12 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) The Impact of E-filing on Corporate Income Tax Compliance: Administrative Panel Data Evidence from Ethiopia International Centre for Tax and Development (ICTD), and University of Sussex Tax Code Complexity, Tax Advisor Services and Firm Outcomes: Evidence from South Africa University of Muenster, Germany Does Simplification Increase Firms’ Compliance With VAT? Evidence From The Cross-Border E-Commerce Sector University of Mannheim, Germany Do Firms Respond to Presumptive Tax Credits? 1: Sao Paulo Revenue Service; 2: Fundacao Getulio Vargas, Brazil |
G10: The Extractive Sector and Development Location: SS13 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 Mine Suppliers: Understanding Backward Linkages in Kitwe, Zambia Barnard College, Columbia University, United States of America Life Evaluation, Affluence and Trust in National Democratic Alliance Government in India 1: University of Pennsylvania; 2: Lancaster University, Germany; 3: U Penn; 4: University of Delhi Rent-Sharing Between Firms and States: Evidence from the Extractive Sector 1: Paris School of Economics, France; 2: EUTax Observatory |
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| 4:15pm - 4:45pm |
Coffee Break V Location: SHSS Rooftop |
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| 4:45pm - 5:45pm |
Plenary IV: Keynote Oyebola Okunogbe (World Bank): "Expanding the Frontier of Taxation: Technology, Transparency and Trust" Location: Main Auditorium Chair: Dina Deborah Pomeranz, University of Zurich |
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| 5:45pm - 6:15pm |
Closing Location: Main Auditorium |
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| 6:15pm - 7:15pm |
shuttle to Conference Dinner: transport shuttle for participants, start at USIU |
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| 7:15pm - 10:00pm |
Social Program III: Conference Dinner (incl. Award Ceremony) Location: Safari Park Hotel |
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