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. (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, 08:35:20am WEST
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Daily Overview |
| 8:00am - 9:30am |
ITAX Board: ITAX Editorial Board meeting Location: AF 23 (Francesinhas 1, 2nd floor) by invitation |
Registration open (II) Location: Library |
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| 9:30am - 10:30am |
Plenary III: Keynote on "Are the Informational Boundaries of the State being redrawn? Public Finance, Data, and the Shape of Government in the Age of AI" by Thiemo Fetzer (Warwick University) Location: Tent between buildings Francesinhas 1 and 2 Chair: Naomi Feldman, Hebrew University of Jerusalem, Israel |
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| 10:30am - 11:00am |
Coffee Break III Location: Patio between buildings Francesinhas 1 and 2 |
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| 11:00am - 1:00pm |
C01: Inequality and Redistribution through the Lens of DINA Location: Room 101 (Francesinhas 1) Racial Inequality and Redistribution in Post-Apartheid South Africa 1: EU-Tax Observatory - Paris School of Economics; 2: World Bank Income, Wealth, and Redistribution in a Tax Haven: Distributional National Accounts for Switzerland 1: KOF Institute ETH Zurich, Switzerland; 2: CESifo; 3: CEPR Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data 1: Paris School of Economics; 2: Receita Federal do Brasil; 3: World Bank When Capitalism Takes Over Socialism: The Lasting Economic Divide Between East And West Germany 1: Uni Leipzig; 2: IWH, Germany; 3: SVR |
C02: Elasticity of Taxable Income and Tax Compliance Location: Room 102 (Francesinhas 1) Third-party Monitoring and the Elasticity of Taxable Income: Evidence from an e-Register Reform 1: CUNEF University, Spain; 2: CERGE-EI, Czech Republic; 3: Charles University, Czech Republic Estimating the Elasticity of Taxable Income in the Presence of Income Volatility: Bias and Correction Paris School of Economics Lost in Deduction: Taxpayers’ Mistakes when Itemizing University of Oslo Self-Financing Tax Cuts Around the World: New Theoretical Results and Applications to 33 Countries 1: LMU Munich; 2: University of Cologne, Germany |
C03: Digital Economy Taxation and International Tax Allocation Location: Room 103 (Francesinhas 1) Reallocating Taxing Rights and Online Trade: Pillar One as a Partial Formula Apportionment 1: Erasmus School of Economics, Netherlands, The; 2: Gakushuin University, Japan; 3: Okayama University, Japan Taxing Digital Platforms University of Michigan, Ann Arbor, United States of America Fair and Efficient Division of Profit Tax Revenues 1: University of Cambridge, United Kingdom; 2: Max Planck, Munich The Sufficient Statistics Approach Applied to International Tax Policy NHH Norwegian School of Economics, Norway |
| C04: Education Choices and Long-Run Outcomes Location: Room 104 (Francesinhas 1) The Effects of Student Debt on Labour-market Outcomes Under Income-contingent Loans 1: University of Melbourne, Australia; 2: University of Melbourne, Australia High Intergenerational Earnings and Low Educational Mobility: The Role of Vocational Apprenticeships 1: WU Vienna University of Economics and Business; 2: JKU Johannes Keppler University Linz; 3: CEU Central European University School Start Age and Long-Term Outcomes: Evidence from Canada 1: Wilfrid Laurier University, Canada; 2: University of Toronto, Canada Oma Linja School Intervention: Improving Post-Compulsory Educational Choices 1: VATT Institute for Economic Research; 2: Aalto University, Finland |
C05: Property Taxation: Design, Incentives, and Housing Location: Room 105 (Francesinhas 1) Effects of Property Tax Changes on Land: Evidence from the 1990s in Japan Chiba University, Japan Municipal Choices Over Land Value tax vs. Building Taxes 1: VATT Institute of Economic Research, Finland; 2: University of Helsinki, Finland Political Incentives In Local Tax Setting: Evidence From The German Property Tax Reform 1: Friedrich-Alexander Universität, Erlangen-Nürnberg, Germany; 2: Friedrich-Alexander Universität, Erlangen-Nürnberg, Germany; CESifo Research Network Fellow Property Tax and Housing Prices: Evidence from Czechia Charles University, Czech Republic (Czechia) |
C06: Gender, Parental Leave, and the Child Penalty Location: Room 106 (Francesinhas 1) Female Labor Supply and Intergenerational Spillovers: Evidence from a Tax Reform Europa University Viadrina, Germany Pay Transparency and the Gender Wage Gap: Evidence from Subnational Implementation Heterogeneity in Japan Boston University, United States of America Firms and the Child Penalty in Wages 1: Frisch center, Norway; 2: Statistics Norway, Norway The Impact of Parental Leave Benefits on Pre-Birth Earnings 1: LMU Munich, Germany; 2: Johannes Kepler University Linz, Austria; 3: University of St. Gallen, Switzerland |
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| C07: VAT Compliance, Refunds, and Tax Administration Location: Room 107 (Francesinhas 1) Crossing the Line: Firm Responses to VAT Registration in Germany 1: ZEW Mannheim, Germany; 2: University of Mannheim Improving VAT Compliance by Switching Who Remits the Tax: Evidence From Construction Firms 1: University of Helsinki, Finland and Finnish Centre of Excellence in Tax Systems Research (FIT); 2: VATT Institute for Economic Research (VATT) and Finnish Centre of Excellence in Tax Systems Research (FIT); 3: VATT Institute for Economic Research (VATT) and Finnish Centre of Excellence in Tax Systems Research (FIT) Tax Refund Delays and Firm Performance: Evidence from Zambia 1: UNU-WIDER, Finland; 2: National University of Singapore; 3: Zambia Revenue Authority Reform Journeys: The Evolution of VAT Misreporting in Kenya 1: Kenya Revenue Authority; 2: University of Copenhagen, Denmark |
C08: Tax Incentives, Incorporation, and Taxpayer Behaviour Location: Room 108 (Francesinhas 1) Tax Incentives, Minimum Capital Requirements, and the Incorporation Decision Research Institute of Industrial Economics, Sweden Heterogeneity in Bunching at Tax Kinks: Mechanisms and Interpretations Institute for Evaluation of Labor Market and Education Policy (IFAU), Sweden Tax Arbitrage Through Incorporation: Micro Evidence from France 1: Institut des Politiques Publiques; 2: ESSEC Business School; 3: Paris School of Economics; 4: Aix-Marseille School of Economics; 5: CREST, France; 6: INSEE Firm-level Effects of Tax-Induced Immigration 1: INPS Research Department, Italy; 2: University of Nottingham, United Kingdom; 3: University of California, Davis |
C09: Parental Inputs, Teaching Styles, and Child Development Location: Room 109 (Francesinhas 1) Children’s Time, Parental Style and Cognitive Skill Setsunan University, Japan How Do Teachers' Teaching Styles Affect Students' Outcomes? Uppsala University, Sweden Head Start for Entrepreneurship: The Role of Socio-Economic Background Labour Institute for Economic Research LABORE, Finland Effects of Genetic Propensity for Education on Labor Market and Health Trajectories across the Working Life 1: Tampere University, FIT; 2: VATT Institute for Economic Research; 3: IFAU and Uppsala Center for Labor Studies; 4: IZA; 5: Rockwool Foundation; 6: Institute for Molecular Medicine Finland (FIMM), HiLIFE, University of Helsinki,; 7: University of Minnesota; 8: Broad Institute of MIT and Harvard; 9: Analytic and Translational Genetics Unit, Massachusetts General Hospital |
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| C10: Wages, Labour Market Power, and Outsourcing Location: Room 110 (Francesinhas 1) Reassessing the Nonprofit Earnings (Dis)Premium 1: U.S. Department of the Treasury, Office of Tax Analysis; 2: DePaul University, United States of America; 3: Wellesley College Worker- and Firm-Level Effects of an Outsourcing Ban 1: Middle East Technical University, Turkey (Türkiye); 2: Dumlupinar University, Turkey Who Gets the Rents? Labor Market Power, Reforms, and Worker Sorting University of Michigan, United States of America Minimum Wages and the Distribution of Firm Wage Premia 1: Universidad de la Republica, Uruguay; 2: Universita di Bologna; 3: University of Michigan |
C11: Pension Participation, Survivor Benefits, and Unemployment Insurance Location: Room 112 (Francesinhas 1) Combining Part-time Work and Social Benefits: Empirical Evidence from Finland VATT Institute for Economic Research, Finland Valuing Flexible and Discretionary Work Arrangements in Japan: Implications for Retirement and Public Pension Policy 1: Musashi University, Tokyo, Japan.; 2: Konan University, Hyogo, Japan Survivor Benefits, Self-Insurance, and Gender Inequality: Evidence from Sweden 1: University of Cologne; 2: University of Hohenheim; 3: IFAU; 4: ECONtribute; 5: CEPR; 6: CESifo; 7: UCLS Uppsala; 8: IZA Extended Unemployment Insurance and the Allocation of Layoffs Within Firms VATT Institute for Economic Research, Finland |
C12: Bunching, Elasticities, and Taxable Income Responses Location: Room 113 (Francesinhas 1) How Are Elasticities Calculated? Modeling Choices, Measurement Decisions, and How Not to Put Your Thumb on the Scale rutgers university, United States of America Mapping Tax Elasticities 1: University College London; 2: Institute for Fiscal Studies; 3: Rockwool Foundation Berlin Identifying Effective Marginal Tax-Benefit Rates Using Bunching: Evidence from Brazilian Social Security 1: University of British Columbia; 2: University of Padua, Italy; 3: Sao Paulo School of Economics Bunching Above the Kink: Taxable Income Responses to Personal Income Tax Reforms in Kenya Vienna University of Economics and Business, Austrian Institute of Economic Research |
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| C13: Public Goods, Cohesion Policy, and Procurement Location: Room 114 (Francesinhas 1) The Effect of Yardstick Competition on Public Goods Supply under Vertical Political Externality Doshisha University, Japan Migration and Public Goods: Evidence from Italians Abroad 1: University of Mannheim, Germany; 2: ZEW Mannheim; 3: Freie Universität Berlin; 4: Turkish-German University Beyond Additionality: The Impact of EU Cohesion Policy on Investments by the Member States 1: ZEW Mannheim and University of Münster; 2: University of Göttingen The Impact of Preference Programs in Public Procurement: Evidence from Veteran Set-Asides 1: Universitat Pompeu Fabra; 2: Santa Clara University |
C14: Optimal Taxation and Subsidy Design: Theory Location: Room 116 (Francesinhas 1) Cross-Border Capital Gains Taxation: An Alternative to Exit Taxation 1: University of Oxford, United Kingdom; 2: University of Cambridge, United Kingdom; 3: University of Konstanz, Germany Optimal Nonlinear Deployment Subsidies: Theory and Application to the German Solar Program Sciences Po, France Hotelling Meets Laffer: Taxation and the Discovery of Exhaustible Resources 1: Institute for Public Policy; 2: Paris School of Economics |
C15: Retirement, Saving, and Disability Insurance Location: Room 118 (Francesinhas 1) Do State and Local Governments Offer Competitive Compensation? 1: Federal Reserve Boaard, United States of America; 2: Brookings Institution Social Reference and Voluntary Public Pension Participation: Evidence from Institutional Variation in South Korea 1: Jeju National University, Jeju, Republic of Korea; 2: Soongsil University, Seoul, Republic of Korea; 3: Seoul National University, Seoul, Republic of Korea Beyond Pension Age: The Macroeconomics of a Longevity Society 1: Independent consultant based at European Commission, JRC-Seville, Spain; 2: European Commission, JRC-Seville, Spain Partial Disability Insurance 1: University of Copenhagen; 2: Norwegian School of Economics (NHH) |
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| C16: Aggressive Tax Planning and the Shadow Economy Location: Room 008 (Francesinhas 1) Turbulence in Taxation: A Study on Tax Avoidance with Private Jets University of Basel, Switzerland Negotiating Taxes 1: UC Berkeley, United States of America; 2: THEMA, CY Cergy Paris University From Shadows to Signals: Shadow Economy and Illicit Financial Flows in a Small Island Economy 1: Eastern Mediterranean University, Cyprus; 2: Eastern Mediterranean University, Cyprus Multinational Firms’ Tax Avoidance And Inequality CY Cergy Paris Université, France |
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| 1:00pm - 2:30pm |
Lunch II Location: Cafeteria in building Francesinhas 2 |
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| 2:30pm - 4:30pm |
D01: Preferences, Policies and Inequality Location: Room 101 (Francesinhas 1) Why redistribution? Fairness versus externalities Norwegian School of Economics, Norway Do Preferences Create Inequality? University of Copenhagen, CEBI, Denmark Does Earmarked Parental Leave Change Gender Attitudes and Inequality? 1: University of Copenhagen; 2: Princeton University; 3: London School of Economics; 4: Berlin School of Economics; 5: Copenhagen Business School How Much Does Life Expectancy Differ by Socioeconomic Status? 1: CEBI, University of Copenhagen, Denmark; 2: The Danish Center for Social Science Research; 3: The ROCKWOOL Foundation Research Unit |
D02: Military Spending, Trade Shocks, and Open Economy Location: Room 102 (Francesinhas 1) Hidden Military Financing 1: ifo Institute, Germany; 2: Ludwig Maximilian University of Munich Climate Clubbing, Trade and the Natural Rate Deutsche Bundesbank, Germany Taxing Capital, Rewarding Labor? The International and Generational Dimensions Deutsche Bundesbank, Germany |
D03: Tax Treaties and Cross-Border Profit Shifting Location: Room 103 (Francesinhas 1) Bilateral tax treaties and profit shifting: Evidence from Japanese Multinationals 1: The University of Osaka; 2: IDE-JETRO; 3: Yokohama National University; 4: Hosei University Bilateral Tax Treaties, Tax Sparing and Cross-Border Banking Rennes School of Business, France The Outsized Role of Tax Havens in Mergers and Acquisitions 1: University of Texas at Dallas; 2: Securities and Exchange Commission; 3: University of Münster When Outbound Payments Get Taxed: Multinational Profit Shifting Under Withholding Taxes 1: University of Bonn, Germany; 2: University of Münster; 3: Norwegian University of Life Sciences |
| D04: VAT Evasion, Enforcement, and Export Rebates Location: Room 104 (Francesinhas 1) Making VAT Production Efficient: Direct and Spillover Effects of Immediate Refunds 1: Shanghai Jiao Tong University; 2: Peking University; 3: University of California, Irvine; 4: Xiamen University Missing Trader VAT Fraud: Evidence From Cross-Border Audits In The EU 1: ZEW Mannheim & University of Münster; 2: University of Mannheim, Germany Can Export VAT Rebate Be Passed Through? 1: Hebei University of Economics and Business, China, People's Republic of; 2: University of International Business and Economics, China, People's Republic of; 3: Hohai University, China, People's Republic of Randomized Response, Systematic Bias: Evidence From Vat Evasion University of Mannheim, Germany |
D05: Fairness Views and Fiscal Policy Preferences Location: Room 105 (Francesinhas 1) Preferences for Taxing Personal Characteristics 1: UniDistance Suisse; 2: Sorbonne University How Does Information About Inequalities Affect Fairness Views and Policy Preferences? Evidence from a Randomized Survey Experiment ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Germany Attitudes, Beliefs, And Support For Economic Policies LSE, United Kingdom Inequality, Efficiency, and Taxation: Understanding Fiscal Policy Preferences University of Barcelona - IEB, Spain |
D06: Corporate Tax Bases, Book-Tax Gaps, and Avoidance Location: Room 106 (Francesinhas 1) The Development of Book-Tax Conformity: A Case Study on Germany 1: University of Mannheim, Germany; 2: ZEW Mannheim, Germany Effective Tax Rates and Book-Tax Differences in Europe: Evidence from the DiRECT Model European Commission, Spain Trade or Evade? 1: LMU Munich and CESifo; 2: ifo Institute, LMU Munich, CESifo and CEPR; 3: JKU Linz and CESifo Within-Country Profit-Shifting: From Treat To Threat? Catholic University Eichstaett-Ingolstadt, Germany |
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| D07: Inheritance, Wealth Taxation, and Top Incomes Location: Room 107 (Francesinhas 1) The Role of Industries in Rising Inequality 1: Sapienza University of Rome, Italy; 2: Heriott-Watt University; 3: CUNEF; 4: SQW; 5: Edinburgh University Optimal Inheritance Taxation in the Steady State University of Corsica, France Trusts and the Measurement of Top Incomes and Wealth: Evidence from UK Administrative Data 1: Department of Economics, University of Warwick; 2: Centre for the Analysis of Taxation (CenTax); 3: Department of Law, London School of Economics and Political Science (LSE) |
D08: Corrective and Commodity Taxation Location: Room 108 (Francesinhas 1) First‑Best and Second‑Best Commodity Taxation under Monopolistic Competition with Free Entry Takushoku University, Japan Optimal Taxation of Recyclable Goods 1: University of Windsor, Canada; 2: McMaster University, Canada; 3: Sao Paulo School of Economics, Fundacao Getulio Vargas. When Are Sin Taxes Effective? \\ From Preferences for Substitution to Elasticities 1: VATT Institute for Economic Research, Helsinki, Finland; 2: Labour Institute for Economics Research, LABORE; 3: Swansea University Income-Based Fines: Evaluating Rationales for Finnish Speeding Penalties 1: The Wharton School, University of Pennsylvania; 2: Adam Smith Business School, University of Glasgow |
D09: Financing the State in Emerging Economies Location: Room 109 (Francesinhas 1) Do Fiscal Transfers Stick under Fiscal Stress? Evidence of the Flypaper Effect from Manipur in North-Eastern Region of India National Institute of Public Finance and Policy, India Optimal Public-Private Partnerships\\ with Endogenous Financial Structure 1: University of Padua & CRIEP, Italy; 2: University of Padua & CRIEP, Italy International Mutual Fund Trading and Spillovers to Local-currency Bond Markets in Emerging Economies 1: University of Nottingham; 2: University of Nottingham; 3: Ministry of Finance, Indonesia The Cost of Bureaucratic Fragmentation: Business Tax Evasion and Revenue Mobilization in a Low-Income Country 1: Utrecht School of Economics, Utrecht University, the Netherlands; 2: Maastricht University, the Netherlands; 3: ETH Zürich, Switzerland; 4: UNU-MERIT, the Netherlands |
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| D10: Innovation, IP, and Corporate Disclosure Location: Room 110 (Francesinhas 1) The Impact of High Skilled Migration on Innovation 1: Friedrich-Schiller-Universität Jena, Germany; 2: ifo Institute Narrowing The Trademark Gap: Lessons From A Randomized Controlled Trial Etla Economic Research, Finland |
D11: Housing Inequality and Transaction Taxes Location: Room 112 (Francesinhas 1) Intergenerational Transmission of Homeownership: Quasi- Experimental Evidence from Sweden 1: Uppsala University, Sweden; 2: Kristianstad University, Sweden Housing Inequality 1: University of Illinois, United States of America; 2: Federal Reserve Board, United States of America Transaction Taxes and Housing Inequality: Evidence from the UK Stamp Duty Holiday King's College London, United Kingdom Gimme Shelter: Can Abolishing Transaction Taxes Help the Young? 1: University College Dublin; 2: Nova School of Business and Economics; 3: ISEG – University of Lisbon, IZA, GLO |
D12: Public Debt, Interest Rates, and Fiscal Sustainability Location: Room 113 (Francesinhas 1) Public Debt and Interest Rates Federal Reserve Board of Governors, United States of America Population Ageing Threatens Fiscal Sustainability Whether r > g Or r < g tilburg university, Netherlands, The Impact of Domar’s Rule and Domar’s Condition on Economic Growth and Birth Rate and Their Optimal Conditions Fukuoka City Government, Japan Who Gets Stuck with the Bill? A Dynamic Approach to Fiscal Federalism Friedrich-Alexander-Universität Erlangen-Nürnberg, Germany |
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| D13: Labour Supply, Welfare Eligibility, and Minimum Income Schemes Location: Room 114 (Francesinhas 1) Labor Supply Response to Benefit Salience Under Risk of Unemployment University of Freiburg / Walter Eucken Institut, Germany Immigrant Labor Supply Responses to Welfare Eligibility 1: VATT, Finland; 2: Helsinki GSE; 3: Aalto University Minimum Income Schemes indexation in EU-27 JRC Seville, Spain |
D14: Elections, Political Connections, and Offshore Finance Location: Room 116 (Francesinhas 1) Do Firms Hire Politicians as Directors? Evidence from Close Elections 1: University of Lucerne, Switzerland; 2: University of Fribourg, Switzerland; 3: University of St. Gallen, Switzerland Elections and Offshore Deposits: Evidence from Close Electoral Turnpvers KU Eichstätt, Germany U.S. Defense and Security Aid and Hidden Money in Offshore Bank Accounts Leibniz University Hannover, Germany Toxic Winds: Mainstream Inertia, Voter Discontent, and Challenger Success 1: Università Cattolica del Sacro Cuore, Italy; 2: University of Bologna, Italy |
D15: Macroeconomic Policy in Open and Transforming Economies Location: Room 118 (Francesinhas 1) Fiscal Devaluation, Innovation, And Household Welfare In An Open Economy Chinese Academy of Fiscal Sciences, China, People's Republic of Monetary Policy Insulation from Global Financial Shocks in India: Evidence on Foreign Exchange Intervention, Macroprudential Policy, and Fiscal Support national institute of public finance and policy, India Urbanization, Productivity Differences and Spatial Frictions 1: ESADE, Spain; 2: Indiana University; 3: CESIFO Taxing the Untaxed? Long-Run Effects of India’s 2016 Demonetization on Tax Revenue 1: Feng Chia University, Taiwan; 2: Asian Growth Research Institute, Japan |
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| 4:30pm - 5:00pm |
Coffee Break IV Location: Patio between buildings Francesinhas 1 and 2 |
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| 5:00pm - 7:30pm |
Social Program II (boat): Excursion: boat cruise Location: Navio Ópera - Cruzeiros no Tejo (https://maps.app.goo.gl/NoWkeNy6MPb5nC1c9) Congress participants will be guided from ISEG. Meeting point: in front of the tent at ISEG, next to coffee break. Group will leave at 4:45 p.m.! |
Social Program II (bus): Excursion: bus tour Location: bus stop next to ISEG (Av. Dom Carlos I 126, 38.710082, -9.153435)) |
Social Program III (Parliament)): Excursion: guided visit to the Portuguese Parliament (Assembleia) Location: meeting point at ISEG, tba Third excursion alternative is offered: a guided visit to the Portuguese Parliament (Assembleia); see www.parlamento.pt/sites/en/ . It is located 3min from campus. The visit lasts approximately 1h and 30 minutes. |
