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. (Exception: invited sessions)
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.iseg.ulisboa.pt/en/event/iipf/ .
Venue address: ISEG - Lisbon School of Economics & Management, R. Francesinhas 21, 1200-675 Lisboa, Portugal
Please note that all times are shown in the time zone of the conference. The current conference time is: 28th Aug 2026, 08:35:05am WEST
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Daily Overview |
| 8:00am - 9:30am |
Registration open (I) Location: Library |
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| 9:00am - 9:30am |
Opening Location: Tent between buildings Francesinhas 1 and 2 |
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| 9:30am - 10:30am |
Plenary I: Panel Discussion: Fiscal Policy in Europe Location: Tent between buildings Francesinhas 1 and 2 Chair: Eckhard Janeba, European Fiscal Board and University of Mannheim Panel discussion featuring:
Moderated by:
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| 10:30am - 11:00am |
Coffee Break I Location: Patio between buildings Francesinhas 1 and 2 |
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| 11:00am - 1:00pm |
A01: Innovation, Entrepreneurship and Business Taxation Location: Room 101 (Francesinhas 1) Escaping Labor Scarcity: Innovation and Human Capital after WW1 in France CREST CNRS, France The Optimal Design of Innovation Policy: Evidence from French R&D Support Programs 1: Utah State University, United States of America; 2: Hebrew University of Jerusalem, Jerusalem, Israel; 3: University of Mannheim, ZEW, Germany; 4: Oxford University Blavatnik School of Government and Centre for Business Taxation Risky Business? Earnings Dynamics and Entrepreneurship 1: LSE; 2: IFS Patent Filing and Firm Performance 1: Tampere University; 2: Aalto University |
A02: VAT Design and Compliance Location: Room 102 (Francesinhas 1) Wait No More: How the Administration of VAT Refunds Impacts Firm Behavior 1: University of Barcelona, Spain; 2: Stellenbosch University; 3: University of California, Irvine Testing the Money Machine: VAT Adoption and Tax Revenue Performance 1: CUNEF Universidad; 2: International Monetary Fund; 3: World Bank Group Legal Form and Tax Compliance: Diffuse Bunching in the Czech VAT Charles University, Czech Republic (Czechia) |
A03: Global Minimum Tax: Theory and Evidence Location: Room 103 (Francesinhas 1) The Welfare Effects of the Global Minimum Tax 1: European Commission, JRC-Seville, Spain; 2: Independent consultant based at European Commission, JRC-Seville, Spain; 3: CPB, Netherlands The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition 1: Zhongnan University of Economics and Law, China, People's Republic of; 2: LIDAM, Université catholique de Louvain, Belgium; 3: ECARES, Université libre de Bruxelles, Belgium; 4: Haas School of Business, University of California, Berkeley, USA MNE Responses to the Global Minimum Tax 1: OECD, France; 2: University of Manchester, United Kingdom From BEPS to the Global Minimum Tax: Evidence from Country-by-Country Reports 1: Institute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, Czechia; 2: Saïd Business School, University of Oxford, United Kingdom; 3: Tax Justice Network, London, United Kingdom |
| A04: Property Taxes, Rent Control, and Housing Affordability Location: Room 104 (Francesinhas 1) The Price of Regulatory Risk in Housing Markets: Evidence from Berlin 1: University of Regensburg, Germany; 2: ifo Institute, Germany The Anatomy of the Property Pass-through in Rental Markets 1: Banco de España, Spain; 2: Banco de España, Spain; 3: Oxford University Real Effects Of Firm Property Taxes 1: Tampere University, FIT, VATT, CESifo; 2: VATT; 3: University of Cologne, ECONtribute, CESifo; 4: Tampere University Can’t Buy Me Home: Beliefs, Facts, and Policy in the Housing Affordability Crisis 1: ICS; 2: Nova SBE; 3: ISEG, Portugal; 4: IZA |
A05: Corporate Transparency and Tax Compliance Location: Room 105 (Francesinhas 1) Anticipatory effects of corporate tax shaming: Evidence from the European Union 1: Yale University; 2: Institute for Fiscal Studies; 3: University of Amsterdam The Power of Transparency: Evaluating the Role of Treaties in the Fight Against Tax Avoidance Utrecht University School of Economics, Netherlands Corporate Tax Compliance under Enforcement Misperception 1: HEC Paris; 2: ifo Institute; 3: LMU Munich |
A06: Climate Risk, Adaptation, and Optimal Climate Policy Location: Room 106 (Francesinhas 1) Optimal Climate Policy with Incomplete Markets University of Groningen, Netherlands, The When Insurance Markets Fail: Catastrophe-Risk Frictions and Public Reinsurance New York University, United States of America Do it Right! Subsidizing Firms’ Investments in Adaptation Under Climate Change Uncertainty University of Padova, Italy Recycling Carbon Tax Revenues To Achieve Triple Dividends With Public Acceptance Kyoto University, Japan |
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| A07: Education Spending, Gender Gaps, and Peer Effects Location: Room 107 (Francesinhas 1) The Optimal Mix of Quantity and Quality of Education 1: University of Florence, Italy; 2: University of Pisa, Italy When Money Shouldn’t Matter: The Effect of State Education Spending on Special Education Identification 1: University of Toronto, Canada; 2: American Institutes for Research Gender Differences in University Enrollment and STEM Major: The Role of Tuition Policy in Australia 1: McMaster University; 2: University of Melbourne, Australia Estimating Endogenous Gender Peer Effects Using Group Size Variation 1: Linköping University, Sweden; 2: Lund University; 3: Swedish Institute for Social Research; 4: Stockholm School of Economics |
A08: Local Finance: Technology, Spillovers, and Economic Shocks Location: Room 108 (Francesinhas 1) Development of Smart Cities in Poland: Neural Topic Modelling and Econometric Insights from Municipal Investments University of Warsaw, Poland Child Benefit Expansions and Cross-Border Spillovers: Evidence from Akashi–Kobe Municipal Border in Japan 1: University of Hyogo, Japan; 2: Kansai University, Japan; 3: Osaka Metropolitan University, Japan Predicting Fiscal Distress of Local Governments with Machine Learning Methods: Empirical Evidence from Poland (2010-2023) University of Warsaw, Poland The Local Economic Impact of US Troop Withdrawals from Germany 1: ZEW Mannheim, Germany; 2: University of Mannheim; 3: University of Cologne |
A09: Sovereign Debt Restructuring and Default Location: Room 109 (Francesinhas 1) A Fiscal Common Pool Model of Public Debt in The Presence of A Debt-Related Crisis 1: National Graduate Institute for Policy Studies, Japan; 2: Konan University, Japan Assessing the Validity of the Self-Fulfilling Sovereign Default Model The University of Tokyo, Japan Sovereign Debt Restructuring, Fiscal Sustainability, and Economic Growth in Lower Middle -Income Countries 1: Ministry of Finance, Mozambique; 2: CTA – Confederation of Economic Associations of Mozambique The Economics of Comparability of Treatment in Sovereign Debt Restructurings 1: University of los Andes, Chile, Chile; 2: Columbia University; 3: Columbia University |
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| A10: Carbon Taxes, Equity, and Corrective Reform Location: Room 110 (Francesinhas 1) How to set Carbon Prices University of Cologne, Germany How Fast Should Carbon Taxes Rise? Efficiency Gains at Distributional Costs University of Amsterdam Carbon Inequality In The EU 1: University of Regensburg, Germany; 2: University of Regensburg, Germany; 3: European Commission, Joint Research Centre, Ispra, Italy |
A11: Gender, Health Disparities, and Social Inequality Location: Room 112 (Francesinhas 1) Compounded Disadvantage in Equalizing Welfare States? The Motherhood Penalty Across the Wage Distribution in Norway and Sweden Stockholm University, Sweden Homelessness and Labor Market Dynamics Sciences Po and Insead Opportunity-sensitive social welfare University of Bristol, United Kingdom |
A12: Artificial Intelligence and Local Government Performance Location: Room 113 (Francesinhas 1) The Smarter State? Artificial Intelligence and Modern State and Local Public Finance 1: University of California, Irvine, United States of America; 2: University of Tennessee, Knoxville, United States of America Networks and Yardstick Competition in the Digital Age: Evidence from Italian Municipalities 1: University of Warwick; 2: Università di Roma La Sapienza; 3: University of Warwick; 4: Università di Bologna Mobility-based gerrymandering: Theory and evidence 1: Simon Fraser University, Canada; 2: University of Torino, Italy, UEH Ho Chi Minh City and CESifo; 3: Aix-Marseille School of Economics, France; 4: University of Torino, Italy |
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| A13: Unemployment Insurance and the Safety Net: Design, Spillovers, and Integrity Location: Room 114 (Francesinhas 1) Introducing Flexicurity: Labor Market Effects of an Unemployment Insurance Reform and Severance Pay 1: RWI, Germany; 2: TU Dortmund, Germany; 3: Lietuvos Bankas, Lithuania; 4: WZB, Germany; 5: IZA, Germany; 6: Vilnius University, Lithuania; 7: CESifo, Germany Do Disability Benefit Claims Rise When Other Benefits Are Cut? 1: Institute for Fiscal Studies, United Kingdom; 2: King's College London; 3: University College London Unemployment Insurance and Family Labor Supply University of Mannheim, Germany Social Insurance with Imperfect Eligibility Screening: Theory and Evidence from Pandemic UI 1: JHU, United States of America; 2: GWU, United States of America; 3: Federal Reserve Bank of Philadelphia, United States of America |
A14: Tax Compliance: Information and Simplicity Location: Room 116 (Francesinhas 1) Did Automatic Exchange of Information End Bank Secrecy? Evidence from Aggregate Administrative Data 1: Norwegian University of Life Sciences; 2: University of Copenhagen; 3: International Tax Observatory; 4: DIW; 5: CREST; 6: Skatteforsk Avoiding Evasion: Effects of the Automatic Exchange of Information 1: University of California, Berkeley; 2: Aix-Marseille School of Economics; 3: Paris School of Economics; 4: International Tax Observatory Viva Simplicity! The Role of Tax Advisory Services in a Simple Tax System – Evidence from South Africa University of Münster, Germany The Price of Simplicity: Evidence from Norway’s Tax Scheme for Migrant Workers 1: University of Sao Paulo, Brazil; 2: Norwegian School of Economics (NHH), Norway |
A15: Size-Based Tax Incentives and Firm Investment Location: Room 118 (Francesinhas 1) "Condemned to Remain Small? Tax Incentives for Small Businesses in Europe" Czech National Bank Size-dependent Public Support and Firm Growth Korea Institute of Public Finance, Korea, Republic of (South Korea) The Hidden Costs of Tax Incentive Take-up 1: Shanghai University of International Business and Economics; 2: Xi’an Jiaotong University Taxing Windfall Profits In The Energy Sector 1: Tax Justice Network; 2: Charles University |
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| A16: Digital Technologies, Tax Compliance, and Capital Misallocation Location: Room 008 (Francesinhas 1) Leveraging Digital Technologies in Boosting Tax Collection 1: Keio University; 2: International Monetary Fund Technology without Teeth: Evidence from Voluntary Point-of-Sale Integration 1: University of Washington, United States of America; 2: Lahore University of Management Sciences, Pakistan Deaf to the Market, Listening to the State: the SCE Responses to Fiscal Policy and Capital Misallocation Peking University, China, People's Republic of MNE Business Functions and Corporate Taxation: Evidence from micro-CBCR 1: ITO-PSE, France; 2: OECD, France; 3: Charles University, Prague |
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| 1:00pm - 2:30pm |
Lunch I Location: Cafeteria in building Francesinhas 2 |
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| 2:30pm - 4:30pm |
B01: Social Policies and Labour Markets in Latin America Location: Room 101 (Francesinhas 1) Social Mobility and Higher Education: The Role of Elite Public Colleges 1: Paris School of Economics, France; 2: Nova School of Business Job Loss and the Role of Public Policies 1: VATT; 2: Tilburg University; 3: IECON-UDELAR & IZA; 4: IECON-UDELAR Employer Responses to Sick Leave Programs 1: IECON - Universidad de La República, Uruguay; 2: Federal Reserve Board; 3: University of Siena; 4: IECON - Universidad de La República, Uruguay Informality and Earnings Reporting: The Role of Parental Leave Benefit Duration 1: University of Wisconsin-Madison; 2: University of Chile |
B02: Optimal Capital, Wealth, and Entrepreneurial Taxation Location: Room 102 (Francesinhas 1) Optimal Taxation of Risky Capital Erasmus University Rotterdam, Netherlands, The Should We Tax Capital Income or Wealth? Vrije Universiteit Amsterdam, Netherlands, The Optimal Wealth Tax with Evasion and Financial Frictions University of Bristol, United Kingdom Optimal Taxation Of Entrepreneurial Income And Capital University of Münster, Germany |
B03: Optimal Redistribution and Labour Supply Location: Room 103 (Francesinhas 1) Optimal Redistribution with Institutional Reference Points Kobe University, Japan Motivated or Frustrated? Aspirations and Optimal Taxation University of Michigan Optimal Income Taxation with Endogenous Wages, Extensive-Margin Labor Supply, and Profit-Share Heterogeneity 1: Waseda University, Japan; 2: Meiji Gakuin University, Japan Designing Redistribution With Endogenous Transfer Take-up 1: IFAU, Sweden; 2: Uppsala University, Sweden; 3: LMU Munich, Germany; 4: ifo Institute, Germany |
| B04: Tax Competition Location: Room 104 (Francesinhas 1) Competition with Multiple Instruments 1: University of California, Irvine; 2: University of Cologne; 3: Max Planck Institute for Tax Law and Public Finance, Germany Tax Competition Networks 1: ZEW & Universität Münster, Germany; 2: ZEW & Universität Mannheim, Germany Taming Tax Competition: The Role of Urban Amenities University of Tokyo, Japan |
B05: Optimal Taxation with Migration, Externalities, and Profit Distribution Location: Room 105 (Francesinhas 1) Optimal Taxation with Migration and Regional Externalities Middle East Technical University, Turkey (Türkiye) Optimal Fiscal Policy in the Presence of Consumption Externalities: The Case for a Universal Basic Income? Universitat de Girona, Spain Efficiency Of Uniform Commodity Taxes When Consumers Have Heterogeneous Skills And Tastes University of Osnabrueck, Germany Distortions for Nothing - Optimal Taxation of (Un)Distributed Profits 1: CY Cergy Paris University, France; 2: Paris-Panthéon-Assas University, France |
B06: Municipal Finances under Revenue Shocks and Fiscal Rules Location: Room 106 (Francesinhas 1) Debt Finance and Formal Debt Limits: Exploring Municipal Debt Policy Friedrich-Alexander-Universität Erlangen-Nürnberg, Germany The Effect of Revenue Shock on Local Government Expenditure: Evidence from a Hometown Tax Donation System in Japan 1: Niigata University, Japan; 2: Keio University, Japan Tax And Vax: The Fiscal And Economic Effects Of The Biontech Shock ZEW, Germany Tax Revenue Risk, Municipal Bond Yield, and Public Investments 1: Northeastern University, United States of America; 2: University of Utah, United States of America |
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| B07: Firm Ownership, Wages, and Inequality Location: Room 107 (Francesinhas 1) Business Owners, Migration and Taxation 1: Tampere University; 2: Finnish Centre of Tax Systems Research (FIT); 3: CESifo; 4: Labore; 5: University of Bonn Does Ownership Matter? Allocation and Concentration of Firm Ownership ifo Institute & LMU Munich, Germany The Effect Of Foreign Ownership Of Firms On The Distribution Of Wages 1: VATT Institute for Economic Research, Helsinki, Finland; 2: MIT; 3: Aalto University |
B08: Redistribution: Perceptions and Policy Design Location: Room 108 (Francesinhas 1) Ethnic Differences In Retirement Wealth Accumulation In The UK 1: Institute for Fiscal Studies, United Kingdom; 2: University College London, United Kingdom; 3: HM Treasury, United Kingdom Extreme Poverty in Wealthy Nations: Evidence from France 1: KU Leuven; 2: Brown University; 3: Toulouse School of Economics; 4: University of Mannheim; 5: Federal Reserve Bank of Chicago Which Ponds Do We Choose, And Why? Choice of Income Reference Group and Its Consequences 1: Tampere University; 2: Finnish Centre of Excellence for Tax Systems Research (FIT); 3: Hanken School of Economics; 4: Helsinki Graduate School of Economics; 5: University of Innsbruck; 6: Middlebury College; 7: University of Turku Drivers of Policy Change and Modes of Diffusion 1: Hebrew University, Israel; 2: Hebrew University, Israel |
B09: Pensions, Retirement, and Saving Responses Location: Room 109 (Francesinhas 1) Pension Eligibility Criteria In A Setting With Informality 1: Loyola Marymount University, United States of America; 2: Mount Holyoke College, United States of America Saving Responses to Mandatory Pension Plans University of Zurich Pensions, Retirement, and the Disutility of Labor: Bunching in Brazil 1: Mount Holyoke College, United States of America; 2: Claremont McKenna College; 3: University of California - San Diego; 4: Independent Researcher The Economic Consequences of Retirement: Connecting Impacts on Workers and Firms 1: Centre for the Analysis of Taxation, UK; 2: University of Warwick, UK; 3: London School of Economics, UK |
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| B10: Dividend Taxation and Behavioural Income Responses Location: Room 110 (Francesinhas 1) Privileged Dividend Taxation: Distributional and Fiscal Consequences 1: ETH Zurich, Switzerland; 2: Universtity of Zurich, Switzerland Dividend Taxes and Consumption 1: IESE Business School; 2: Hong Kong University; 3: Leibniz University Hannover, Germany Behavioral Responses to Age-Based Tax Provisions: Evidence from Honduras 1: Utah State University; 2: NBER; 3: CEPR; 4: Oxford University Centre for Business Taxation How Deductions Shape Income Taxation – A Cross-Country Perspective 1: IESE Business School, Barcelona, Spain; 2: Catholic University of Eichstaett-Ingolstadt, Germany; 3: University of Muenster, Germany |
B11: Informality and the Shadow Economy: Evidence and Measurement Location: Room 112 (Francesinhas 1) What Drives the Timing Of Retirement Planning? 1: Jönköping University, Sweden; 2: CESifo Institutional Quality and the Shadow Economy: The Role of VAT Revenue Performance across Country Income Groups 1: Johannes Kepler University of Linz, Austria; 2: Estonian Academy of Security Sciences and Estonian Business School Informality, Incidence and Pass-through of VAT Exemptions 1: University of Melbourne; 2: World Bank; 3: UC Santa Barbara How (Not) To Ask About Undeclared Work: Estimating Prevalence And Patterns Using A Survey Experimental Approach Walter Eucken Institut, Germany |
B12: Fertility, Urban Health, and Work-Life Balance Location: Room 113 (Francesinhas 1) Optimal City Size with Endogenous Fertility 1: University of Potsdam, Germany; 2: Kindai University, Japan; 3: University of Tokyo, Japan Work from Home and Fertility ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Germany Urban - Rural Inequalities In Adult Health: Global Evidence From 167 Countries Uppsala University, Sweden Ultrasound Timing Standardization, health effects, and long-term outcomes Uppsala University, Sweden |
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| B13: Family Structure, Children, and Household Resources Location: Room 114 (Francesinhas 1) Private Provision of Public Housing: Impacts on Targeting 1: New York University, United States of America; 2: Rutgers University, United States of America Market-Level Effects of Childcare Subsidies ifo Institute, Germany How New Half-Siblings Affect Non-Resident Child Support – Evidence from German Taxpayer Data 1: Fraunhofer Institute for Applied Information Technology FIT, Germany; 2: Leuphana Universität Lüneburg |
B14: Collecting Taxes: Administration, Politics, and Enforcement Location: Room 116 (Francesinhas 1) Does Intermunicipal Cooperation Decrease Property Tax Gap? Evidence from Italy. 1: Department of Economics, Università degli Studi di Ferrara, Italy; 2: Department of Economics, Università di Roma La Sapienza, Italy Can Revenue Autonomy Strengthen Local Fiscal Resilience in Korea? Evidence from Jeju’s Asymmetric Decentralization Reform 1: Jeju National University, South Korea; 2: Hannam University, South Korea The Political Economy of Tax Expenditures: Evidence for OECD Countries 1: Luiss University; 2: Paris Dauphine-PSL University; 3: Università di Roma La Sapienza, Italy; 4: University of Urbino Carlo Bo' Public Demand Allocation and Productivity of the Private Sector 1: University of Bologna; 2: University of Tübingen |
B15: Sovereign Debt, Bond Yields, and Fiscal Sustainability Location: Room 118 (Francesinhas 1) Fiscal Expectations, the Sovereign-Bank Nexus, and Bond Yields in Emerging and Developing Economies Keio University, Japan Artificial Intelligence and the Indian Sovereign Yield Curve: Empirical Evidence in Times of Macroeconomic Turmoil NIPFP, India Fiscal Shocks and Public Debt Dynamics in the European Union. New Evidence using Forecast-Error Identification 1: Tallinn University of Technology, Estonia; 2: Bank of Estonia; 3: Bank of Latvia Debt Sustainability, Climate Finance, and Development in Emerging Economies A Comparative Study of Resource-Rich vs. Diversifying Economies. University of Nairobi, Kenya |
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| B16: Round Table: Unlocking Administrative Data: Lessons for Public Finance Research in Developing Countries Location: Room 008 (Francesinhas 1) Chair: Jennifer Nyakinya, The Network of Impact Evaluation Researchers in Africa Administrative data are transforming public finance research by enabling more robust analysis of taxation, public expenditure, social protection, and service delivery. Yet in many developing countries, researchers continue to face challenges related to data access, quality, governance, privacy, and the methodological complexities of working with administrative datasets. Join NIERA for an interactive roundtable that brings together leading researchers and practitioners to explore how administrative data are being used to address pressing public finance and policy challenges across developing countries. Speakers:
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| 4:30pm - 5:00pm |
Coffee Break II Location: Patio between buildings Francesinhas 1 and 2 |
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| 5:00pm - 6:00pm |
Plenary II: Keynote on "Corporate Taxation in Normal Times and in Turmoil: What Do We (Not) Know?" by Nadine Riedel (University of Münster) Location: Tent between buildings Francesinhas 1 and 2 Chair: Dirk Foremny, University of Barcelona, Spain |
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| 6:00pm - 7:00pm |
General Assembly of Members: General Assembly of IIPF Members Location: Tent between buildings Francesinhas 1 and 2 |
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| 7:00pm - 8:30pm |
Social Program I: Welcome Reception Location: Patio between buildings Francesinhas 1 and 2 |
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