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, 08:35:19am WEST
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Daily Overview |
| 8:00am - 9:30am |
Board II: Board of Management meeting IIPF II Location: Sala do Conselho (Building Quelhas, 3rd floor) by invitation |
Registration open (III) Location: Library |
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| 9:30am - 10:30am |
Plenary IV: Keynote on "Evaluating Trump's Tariffs by Tax Policy Criteria" by Kimberly Clausing (UCLA) Location: Tent between buildings Francesinhas 1 and 2 Chair: Ronald B. Davies, University College Dublin (This keynote is supported by Skatteforsk.) |
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| 10:30am - 11:00am |
Coffee Break V Location: Patio between buildings Francesinhas 1 and 2 |
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| 11:00am - 1:00pm |
E01: Evidence on Income and Wealth Dynamics Location: Room 101 (Francesinhas 1) The Role of Industries and Occupations in the Evolution of Wage Inequality 1: Roma Tre, Italy; 2: IAB, Germany; 3: DIW Berlin, Germany Death and Taxes: Inheritance Tax Planning and Unexpected Mortality 1: King's College London, United Kingdom; 2: London School of Economics, United Kingdom Fair Inequality 1: KOF Institute ETH Zurich, Switzerland; CEPR; CESifo; 2: Leiden University; 3: Santa Fe Institute; 4: UCL; CEPR; SFI; 5: University of Massachusetts at Amherst Inheritance Tax Around the Globe Over Two Centuries: Revenue and Distributional Implications 1: Roma Tre University, Italy; 2: Stone Center on Socio-Economic Inequality, CUNY Graduate Center; 3: University of North Carolina at Chapel Hill; 4: Hunter College |
E02: Pension Design and Retirement Incentives Location: Room 102 (Francesinhas 1) Insights From Recent Trends In Social Security Contributions In Portugal ISEG, Portugal The Impact of Social Security Eligibility and Pension Wealth on Retirement University of Copenhagen, Denmark Earnings Test of Public Pension and Elderly Labor Supply Myongji University, Korea, Republic of (South Korea) Incentives vs. Insurance in Pension Design: Evidence from Earnings- and Means-tested Pension Benefits 1: London School of Economics, CenTax; 2: University of Copenhagen, CEBI |
E03: Elections, Representation, and Accountability Location: Room 103 (Francesinhas 1) Homevoters, Homeowner Candidates and Spatial Voting Patterns 1: University of Turku / Labour Institute for Economic Research LABORE, Finland; 2: University of Turku; 3: Aalto University Fairness without Equality: Effect of Election System Proportionality on Female Representation 1: University of Turku; 2: King's College London; 3: Stockholm School of Economics Information and the Politics of School Quality: Evidence from a Nationwide Reform in Brazil 1: Amazon; 2: Masaryk University; 3: University of British Columbia; 4: Nova School of Business and Economics |
| E04: Intergovernmental Fiscal Relations and Equalisation Location: Room 104 (Francesinhas 1) When Your Neighbor Goes Bust: Fiscal Spillovers from Municipal Bankruptcy Tampere University, Finland Do Federal Fiscal Rules Discipline Local Governments? Evidence From Germany Walter Eucken Institute, Germany Weak Versus Strong Enforcement Of Federal Standards University of Mannheim, Germany Equalising Municipal Resources in Federal Systems: Comparing Belgian, German and Australian Models ULB (Free University of Brussels), Belgium |
E05: Local Budgeting, Oversight and Participatory Finance Location: Room 105 (Francesinhas 1) Determinants Of Budget Deviations In German Municipalities: Election Effects And Composition German University of Administrative Sciences, Germany Political Cycles and the Allocation of Targeted Project Grants for Schools 1: Chung-Ang University, Korea, Republic of (South Korea); 2: Incheon National University, Korea Do I Know You? Fiscal Oversight of Familiar and Unfamiliar Municipalities German University of Administrative Sciences Speyer, Germany When Citizens Decide: Participatory Budgeting, Democracy, And Tax Compliance ifo Institute, Germany |
E06: Disadvantage over the Life Course: Evidence and Measurement Location: Room 106 (Francesinhas 1) Corporate Taxation, Prices, and Inequality 1: Stanford GSB; 2: CY Cergy Paris University; 3: Crest-ENSAE; 4: PSE, INRAE From Better Neighborhoods to Better Futures: Tax Credits and Intergenerational Opportunity 1: rutgers university, United States of America; 2: US Census Bureau Capital and Labor Income Mobility 1: NTNU, Norway; 2: UCL, UK; 3: UB, Spain Effects of Disasters and Subsidies on Income Inequality: Evidence from Japan Kyushu University, Japan |
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| E07: Tax Incidence, Pass-Through, and Price Salience Location: Room 107 (Francesinhas 1) Price Labeling and the Economic Incidence of VAT: Evidence from Japan’s 2021 Reform Takushoku University, Japan Spillover Effects of VAT Rate Cuts ifo Institute & LMU Munich, Germany Market Power and VAT Incidence in Production Networks 1: Duke University; 2: PUC-Rio Investor Valuations of Inattention Rents 1: Drexel University, United States of America; 2: Hebrew University, Israel |
E08: Taxable Income Elasticity and Income Shifting Location: Room 108 (Francesinhas 1) Elasticity of Corporate Taxable Income and Loss Aversion: Evidence from Japanese Tax Records 1: Waseda University, Japan; 2: Keio University, Japan; 3: Nagoya City University, Japan The Elasticity of Taxable Income Across Countries 1: Utah State University; 2: Northeastern University Real Effects of Income Shifting WU Vienna University of Economics and Business, Austria Salience and the Elasticity of Taxable Income: Evidence from Top-bracket Tax Reforms 1: University of Toronto, Canada; 2: HEC Montreal, Canada |
E09: Health Shocks, Health Policies, and Household Behaviour Location: Room 109 (Francesinhas 1) The Effects of Sick Leave Benefit Generosity on Sickness Absences Tampere University, Finland Illness, Suffering, And Generosity: Evidence From Cancer Diagnoses Stockholm School of Economics, Sweden Assessing the Impact of Alcohol Sales Restrictions on Alcohol Consumption 1: University of Iceland; 2: VATT Institute for Economic Research; 3: Labour Institute for Economic Research; 4: Tampere University Stretching Tax Savings with Flexible Spending Accounts University of Michigan, United States of America |
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| E10: Migration, Labour Markets, and Integration Policies Location: Room 110 (Francesinhas 1) Stuck with Boys: Return Prospects and Integration of Ukrainian Refugee Families 1: University of Innsbruck; 2: ifo Institute, LMU Munich The Economic Value of EU Citizenship: Evidence from the 2004 Enlargement and the German Labor Market RWI - Leibniz Institute for Economic Research, Germany Randomization as an Incentive Device: Evidence from Public Procurement of Immigrant Integration Services 1: VATT Institute for Economic Research, Finland; 2: Aalto University School of Business The Wage and Mobility Effects of Remote Work 1: ISEG - Lisbon School of Economics and Management, Universidade de Lisboa; 2: University Paris Dauphine - PSL; 3: Institut des Politiques Publiques |
E11: Optimal Pension System Design and Ageing Location: Room 112 (Francesinhas 1) The Quantitative Importance of Skill-dependent Mortality in Pension Designs University of Applied Sciences Western Switzerland (EHL, HES-SO), Switzerland Optimal Pension System Design Research Institute of Industrial Economics, Sweden History Dependence of Pension Systems Tehran Institiute for Advances Studies, Khatam University, Iran, Islamic Republic of Borrowing Constraints and their Implications for Social Security Towson University, United States of America |
E12: Third-Party Reporting, Audit Targeting, and Non-Filing Location: Room 113 (Francesinhas 1) Third-party Reporting and the Platform Economy. Insights on Activity and Transaction Volumes 1: University of Mannheim, Germany; 2: University of Mannheim, Germany; 3: University of Mannheim, Germany; 4: University of Mannheim, Germany Optimal Audit Targeting with Machine Learning: Evidence from Pakistan 1: Tulane University, United States of America; 2: Federal Board of Revenue, Pakistan Optional Non-Filing And Tax Over-Withholding: Evidence From South Africa 1: University of Muenster, Germany; 2: University of Oslo, Norway Income Tax Frequency University of Bordeaux, France |
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| E13: The Economics of Insurance: Health, Long-Term Care, and Catastrophic Risk Location: Room 114 (Francesinhas 1) Uncovering The Role of Moral Hazard In Health Insurance ISEG, Portugal Adjusting Willingness-to-Pay Thresholds based on Disease Severity 1: Uppsala universitet, Sweden; 2: Lahore University of Management Sciences Cost Structure, Behavioral Bias, and the Fiscal Sustainability of Long-Term Care Housing: Experimental Evidence from Japan 1: Konan University, Japan; 2: Musashi University, Japan Optimal Flood Insurance in a Second-Best World: Fiscal Spillovers, Reclassification Risk and Moral Hazard 1: New York University, United States of America; 2: Massachusetts Institute of Technology |
E14: Profit Shifting, Tax Havens, and Cross-Border Financial Flows Location: Room 116 (Francesinhas 1) Asymmetric Tax Competition With Fixed Costs of Profit Shifting University of Goettingen, Germany Profit Shifting and Firm Dynamics: Explaining the Selection into Tax Havens Hitotsubashi University, Japan The Beauty of Grey: Bank Transfers and Anti-Money Laundering Provisions 1: University College Dublin, Ireland Skatteforsk, Norwegian Centre for Tax Research; 2: Skatteforsk, Norwegian Centre for Tax Research; 3: Norwegian University of Life Sciences Statutory Incidence and Foreign Tax Credits University College Dublin, Ireland |
E15: Citizens and the State: Compliance, Support, and Exit Location: Room 118 (Francesinhas 1) An RCT to Improve Voluntary Income Tax Compliance in Tanzania VATT Institute for Economic Research, Finland When (Declaring) Work Doesn't Pay: An Experiment with Welfare Recipients 1: ifo institute, Germany; 2: University of Erlangen-Nuremberg; 3: IAB; 4: University of Salzburg; 5: LMU Inflation Narratives, Political Polarization and Policy Support 1: University of Siena, Italy; 2: University of Hamburg, Germany Violence and secessionism Mainz University, Germany |
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| 1:00pm - 2:30pm |
Lunch III Location: Cafeteria in building Francesinhas 2 |
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| 2:30pm - 4:30pm |
F01: Digital Payments, Technology and Tax Compliance Location: Room 101 (Francesinhas 1) Signals from the Start: Detecting Underreporting through Mobile Payments to New Danish Business Owners 1: Oxford University Centre for Business Taxation, UK; 2: Auckland University of Technology, NZ; 3: Rockwool Foundation Research Unit, DK; 4: Copenhagen Business School, DK Do Electronic Filing and Payment Increase Tax Compliance? Evidence from Large Taxpayers in Senegal 1: EU Tax Observatory - Paris School of Economics; 2: Institute of Development Studies; 3: Institute of Development Studies The Ghana E-Levy: Impacts on mobile money adoption 1: IDS - Institute of Development Studies, University of Sussex, United Kingdom; 2: Consultant – Research Officer, ICTD – International Centre for Tax & Development, Brighton, UK Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana Institute of Development Studies, United Kingdom |
F02: Small Firms, Informality, and Simplified Tax Regimes Location: Room 102 (Francesinhas 1) Small Firms And Presumptive Tax Regimes In Chile: Tax Avoidance And Equity Universidad Adolfo Ibañez, Chile Income Shifting versus Real Responses in Simplified Tax Regimes 1: Paris School of Economics, France; 2: Nova School of Business; 3: World Bank; 4: Receita Federal de Brasil The Effects Of Targeted Border Taxes On Formalization and Tax Compliance in Zambia 1: UNU-WIDER, Finland; 2: Aalto University, Finland; 3: Zambia Revenue Authority, Zambia Making Employers: The Effects of Supporting First Hires in a Large-Scale Randomized Experiment 1: VATT Institute for Economic Research, Finland; 2: Finnish Centre of Excellence in Tax Systems Research; 3: Helsinki Graduate School of Economics |
F03: Tax Incentives for R&D and Innovation Location: Room 103 (Francesinhas 1) Tax Incentives For Innovation: The Differential Impact Across Innovation Types 1: University College Dublin, Skatteforsk: Norwegian Centre for Tax Research; 2: University College Dublin Does Advancing Tax Incentives Enhance Innovation Efficiency? Evidence from China School of Public Finance and Taxation, Southwestern University of Finance and Economics, Chengdu, China Tax Neutrality, Supply Chain Transmission, and Open Innovation in New Energy Enterprises Hainan University, China, People's Republic of R&D Spillovers Through Buyer–Supplier Networks 1: Charles University, Czech Republic (Czechia); 2: Chiba University; 3: World Bank |
| F04: Corporate Tax Incidence and Real Investment Location: Room 104 (Francesinhas 1) Is C-SALT Harmful to Economic Health? University of Michigan, United States of America Which Workers Pay Business Taxes University of Michigan, United States of America How Does Remote Work Change the Incidence of State Corporate Income Taxes? University of Michigan, United States of America Do Business Tax Rates Affect Real Investment? 1: University of Leipzig, Germany; 2: Otto-von-Guericke-University of Magdeburg, Germany; 3: German Bundestag; 4: Federal Ministry of Finance, Germany |
F05: Preferences for Redistribution, Wealth Taxes, and Climate Finance Location: Room 105 (Francesinhas 1) Preferences for Taxing Wealth and Income 1: Humboldt-Universität zu Berlin, Germany; 2: Paderborn University, Germany; 3: University of Mannheim, Germany Horizontal Equity of Taxation: Citizen Beliefs and Policy Preferences 1: World Bank; 2: University of Melbourne; 3: Harvard University How to Finance Climate Change Policies? Evidence from Consumers’ Beliefs 1: ifo Institute Munich, Germany; 2: Georgetown University; 3: University of Chicago |
F06: Energy Subsidies, Green Transition, and Household Responses Location: Room 106 (Francesinhas 1) Subsidizing the Green Transition: Local Labor Market Effects of IRA Incentives Utah State University, United States of America The Influence Of Energy Subsidies On Household Energy Use ifo Institute, Munich, Germany Solar Rebound: Does PV Help Decarbonize the House? 1: University of Girona, Spain; 2: Université de Liège, Belgium Redistributional Effects of Welfare Transfers During the Swedish Electricity Crisis: Evidence on Mobility, Energy Investment, and Inequality Uppsala University, Sweden |
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| F07: Corporate Tax Reform and Multinational Investment Location: Room 107 (Francesinhas 1) Global Ripple Effects of Corporate Tax Reforms 1: University of Toronto, Canada; 2: Michigan State University, United States; 3: University of Toronto, Canada; 4: University of Toronto, Canada Tax Policy and IP-Based Profit Shifting: Evidence from the TCJA on Patent Relocation by U.S. Multinationals WZB Berlin Social Science Center, Germany Effect of the GILTI Tax Regime on U.S. MNEs’ Global Investments 1: Yale University; 2: Charles University; 3: U.S. Department of the Treasury; 4: University of Missouri Collateral Consequences: The Debt Channel of Investment Tax Incentives University College Dublin, Ireland |
F08: Optimal Taxation: Public Goods and Income Tax Design Location: Room 108 (Francesinhas 1) Public Goods, Optimal Taxation, and Heterogeneity 1: Umeå University; 2: University of Gothenburg Optimal Public-Good Reforms with Willingness-to-Pay Elicitation PUC Rio, Brazil Lifetime Versus Period Taxation With Optimal Non-Linear Taxes Vrije Universiteit Amsterdam, The Netherlands The Optimal Non-linear Income Tax Threshold Hebrew University of Jerusalem, Israel |
F09: Digital Payments, Formalisation, and Tax Capacity in Brazil Location: Room 109 (Francesinhas 1) Show me Your PIX: The Impact of Electronic Payment Technologies on Tax Collection 1: University of Barcelona, Spain, Spain; 2: UFPE, Recife, Brazil Digital Highways to Development: Mobile Internet and Tax Revenues 1: University of Tübingen, Germany; 2: Universitat de València, Spain Can a Formalization Program Create Dynamic Entrepreneurs? Evidence from Brazil 1: World Bank; 2: Sao Paulo School of Economics; 3: UC-Davis Size-Based Business Taxation in a High-informality Context PUC-Rio, Brazil |
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| F10: Tax Avoidance: Earnings Management and Firm Behaviour Location: Room 110 (Francesinhas 1) Self-Reported Earnings Management Practices: Experimental Evidence from Private Firms University of Mannheim, Germany Tax-motivated firm splitting Research Institute of Industrial Economics, Sweden Survive, Heal or Die? Zombie firms and Tax Planning Vienna University of Economics and Business, Austria |
F11: Fiscal Multipliers, Employment, and Business Cycles Location: Room 112 (Francesinhas 1) Subnational Fiscal Policies and Jobs Hunter College, United States of America Information Constraints, Valuation Difficulty, and Border Misreporting: Evidence from Japanese Customs Data 1: Aichi Shukutoku University, Japan; 2: Kyoto University, Japan; 3: The University of Tokyo, Japan; 4: The University of Osaka, Japan Linking Micro and Macro Models for Fiscal Policy Analysis: Evidence from Poland 1: Universidad Loyola Andalucia; 2: Tax Foundation Europe; 3: GLO; 4: Poznan University of Economics and Business |
F12: The Effectiveness of Tax Credits and Deductions Location: Room 113 (Francesinhas 1) Tax Credit Spillovers and Administrative Burden 1: University of Michigan (OTPR), United States of America; 2: University of Hawaii at Manoa; 3: Hawaii Department of Taxation Behavioral Responses to Large, Complex Tax and Transfer Incentives: Evidence from College Financial Aid 1: Stanford University, United States of America; 2: U.S. Department of the Treasury Income Tax Credits for Consumer Services: A Way to Tackle Informal Work? 1: Universität Erlangen-Nürnberg, Germany; 2: CESifo; 3: Central Bank of Ireland Targeted Tax Deductions, Intergenerational Support, and Elderly Health: Evidence from China 1: Central university of finance and economics; 2: Renmin University of China |
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| F13: Optimal Income Taxation: New Directions Location: Room 114 (Francesinhas 1) The Taxation Of Couples: A Tax Perturbation Approach 1: University of St. Gallen, Switzerland; 2: KU Leuven, Belgium Optimal Income Taxation and Education Subsidies When Education Improves the Signal About Ability University of Michigan, United States of America Generalized Production Efficiency* 1: CY Cergy Paris Université, ThEMA; 2: Universite Paris Pantheon-Assas, France, CRED |
F14: Tax Administration and State Capacity in Developing Countries Location: Room 116 (Francesinhas 1) Digital Surveillance and the Dwarfism Trap: A Comparative Study on the Fiscal and Behavioral Impacts of Electronic Fiscal Devices (EFDs) in Sub-Saharan Africa. University of Nairobi, Kenya State Capacity, Institutions and Growth: Taxing for Takeoff 1: International Monetary Fund, United States of America; 2: Institute for Fiscal Studies, United Kingdom Does the BEPS Project work in the Global South? The Effect of Transfer Pricing Standards WU Vienna, Austria How Do Individuals Respond to an Offshore Tax Amnesty? Evidence from Brazil 1: Paris School of Economics; 2: Banco Central do Brasil |
F15: The Rich, the Poor, and the Politics of Redistribution Location: Room 118 (Francesinhas 1) The Distributional Effects of Monetary Policy Evidence for the Netherlands 1: Leiden University, Netherlands, The; 2: Université Libre de Bruxelles Inequality and Redistribution: Evidence from the U.S. School Districts 1: ESADE, Spain; 2: Carlos III University, Spain; 3: CESifo The Precious Networks of the Rich: How the Wealthiest Shape the Tax Agenda 1: Central European University, Vienna, Austria; 2: NYU Abu Dhabi, United Arab Emirates; 3: Tax Justice Network, United Kingdom; 4: University of Mannheim, Germany Public Goods for the Rich and the Poor: Optimal Contributions to Heterogeneous Public Goods 1: Norwegian Defence Research Establishment; 2: University of Cambridge; 3: University of Oslo |
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| F16: Retirement Savings and Pension Finance Location: Room 008 (Francesinhas 1) How Tax Incentives Shape Long-Term Saving: Evidence from Latvia’s 2017–2018 Reforms Latvijas Banka, Latvia Liberalizing Access to Private Retirement Wealth University of Nottingham, United Kingdom Who Measures Long-Term Liabilities? Actuaries and Public Pension Finance Federal Reserve Board, United States of America |
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| 4:30pm - 5:00pm |
Coffee Break VI: Coffee Break VI Location: Patio between buildings Francesinhas 1 and 2 |
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| 5:00pm - 7:00pm |
G01: Capital Gains Taxation: Design, Avoidance and Distortions Location: Room 101 (Francesinhas 1) Tackling the Timing Trap in Capital Gains Taxation Skatteforsk - Norwegian Centre for Tax Research, Norway 5:22pm - 5:45pm Behavioral Effects of Capital Gains Taxes on Residential Property Sales 1: University of Göttingen; 2: Leibniz University Hannover, Germany; 3: University of Mannheim 5:45pm - 6:07pm All Your Basis are Belong to Us: How Tax Basis Complexity Distorts Economic Behavior 1: University of Texas at Austin; 2: University of Pennsylvania; 3: Northeastern University, United States of America |
G02: Tariffs, Subsidies, and Industrial Policy in a Fragmented World Location: Room 102 (Francesinhas 1) Tariff And Subsidy Policy In A Fragmented World: How To Respond To Cost Disadvantages And Spreading Protectionism ifo Institute for Economic Research, Germany When Tariffs Hit The Sun: Chinas Reallocation Of Exports As A Reaction To The 2018 US Tariffs University of Goettingen, Germany Tariffs and the Natural Rate Deutsche Bundesbank, Germany Picking Local Champions: Performance Driven Tax Incentives in China Peking University, China, People's Republic of |
G03: Profit Shifting: Measurement and Real Responses Location: Room 103 (Francesinhas 1) New Perspective on Profit Shifting: Evidence from an Administrative Firm-Level Dataset Charles University, Czech Republic (Czechia) 5:22pm - 5:45pm Hidden Related-Party Transactions and the Impact of Beneficial Ownership Transparency on Profit Shifting Charles University, Prague; Tax Justice Network 5:45pm - 6:07pm Profit Shifting And Real Investment Activity 1: University of Tübingen, Germany; 2: RSIT; 3: Erasmus School of Economics; 4: NoCeT; 5: Tinbergen Institute; 6: CESifo |
| G04: Redistribution, Lifespans, and Social Security Wealth Location: Room 104 (Francesinhas 1) Early Access to Social Security Wealth: A Welfare Analysis 1: Loyola Marymount University, United States of America; 2: Reed College, United States of America Is Redistribution Fair? The Effect of Taxes and Transfers on Equality of Opportunity 1: University of Helsinki, Finland; 2: Stockholm University, Sweden Unequal Lifespans and Redistribution University of Regensburg, Germany Income Inequality in a Nordic Welfare State: Finnish Distributional National Accounts 1: Tampere University, Finland; 2: Labour Institute for Economic Research, Labore, Helsinki, Finland |
G05: Social Norms, Trust, and Fiscal Behaviour Location: Room 105 (Francesinhas 1) Universalization and the Origins of Fiscal Capacity Universitat Rovira i Virgili, Spain Cultural Identity and Norms of Cooperation and Trust in Italy 1: University of Warwick, United Kingdom; 2: University La Sapienza Roma; 3: University of Verona; 4: QMUL Who Is to Blame (or Praise)? Perceived Service Quality and Responsibility in Multilevel Government 1: Hasselt University & University of Stirling; 2: University of Turin; 3: Collegio Carlo Alberto; 4: European Research University Beyond Material Wealth: Examining the Moderating Role of Social Capital and Community Consciousness in the Income–Happiness Nexus 1: Konkuk University, Korea, Republic of (South Korea); 2: Seoul National University, Korea, Republic of (South Korea) |
G06: Household Economics: Marriage, Divorce and Retirement Location: Room 106 (Francesinhas 1) Retirement After Divorce: A Life-Cycle Model of Pensions, Divorce and Retirement 1: University of Copenhagen, Denmark; 2: University of Oxford Savings Behavior during Retirement University of Mannheim, Germany Limited Commitment In Older Couples 1: University of Oxford; 2: University of Copenhagen Marriage Decision And Domestic Violence: A Game Theoretic Analysis University Bonn, Germany |
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| G07: Business Taxation, Investment, and Firm Support Location: Room 107 (Francesinhas 1) Effective Tax Rates For Output Expansion University of Münster, Germany The Intangible Economy Central Bank of Ireland Sailing Through Troubled Waters: Evidence From Support Discontinuities to Firms in Times of Crisis 1: ISEG, Portugal; 2: IZA; 3: ESAG - Santa Catarina State University Tax Incentives as Industrial Policy? Evidence from South Africa's Special Economic Zones 1: Tax Justice Network; 2: University College Dublin, Skatteforsk; 3: University of Münster; 4: UCD Economics, CEPR, IPEN, Skatteforsk; 5: University College Dublin |
G08: Labour Supply, Work Arrangements, and Employment Programmes Location: Room 108 (Francesinhas 1) Demand for Employment Services in a Basic Income Experiment VATT Institute for Economic Research, Finland Substitutes or Complements? Evidence on Peer Effects from the Public Sector Hebrew University of Jerusalem, Israel The Impact of Short-Time Work Subsidies on Individual Employment Trajectories 1: ETH Zürich, Switzerland; 2: University of Bolzano How Capital-Labor Interactions Shape Minimum Wage Competition 1: Graduate School of Economics and Graduate School of Public Policy, University of Tokyo, Japan; 2: Business School, Hunan University, China |
G09: Place-Based Policies and Local Economic Development Location: Room 109 (Francesinhas 1) Place-Based Policy in 1970s Switzerland University of Fribourg, Switzerland The Effect Of Place-Based Subsidies Under Monopsonistic Competition: Evidence From The Empowerment Zones Program University of Michigan, Ann Arbor, United States of America Evaluating the Historic Tax Credit: Capitalization, Investment, and Spillovers 1: Hebrew University; 2: University of Michigan; 3: The Brookings Institution; 4: Federal Reserve Bank of Chicago Trade Shocks and Local Public Finance: Evidence from German Municipalities 1: University of Cologne, Germany; 2: Institute for Employment Research, Germany |
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| G10: Local Governance, Discretion, and Public Procurement Location: Room 110 (Francesinhas 1) Can Discretion Rules in Public Spending Improve Government Performance? 1: National Center for State Courts (NCSC); 2: FGV Fundacao Getulio Vargas, Brazil; 3: FGV Fundacao Getulio Vargas, Brazil; 4: FGV Fundacao Getulio Vargas, Brazil; 5: FGV Fundacao Getulio Vargas, Brazil Organizational Culture and Habit Formation in Public Procurement 1: University of Turku, Finland; 2: Hanken School of Economics, Finland; 3: RBB Economics, Finland; 4: Finnish Competition and Consumer Authority, Finland Political Capture and Bureaucratic Performance. Evidence from Mafia-Infiltrated Municipalities 1: Bocconi University, Italy; 2: Università Cattolica del Sacro Cuore, Italy Decoding Local Public Finance: The Interplay of the Legislature and the Executive Tampere University, Finland |
G11: Fiscal Rules, Tax Expenditures, and Sovereign Risk Location: Room 112 (Francesinhas 1) Point Break: When Fiscal Rules Turn Pro-Cyclical – Evidence From Debt Thresholds In The European Union 1: Sapienza University of Rome, Italy, Department of Economics and Law; 2: University of Pisa (Italy), Department of Economics and Management / Research Centre in Economics and Public Finance (CEFIP) Tax-and-spend, Fiscal Rules and Sovereign Risk In The EU ISEG - Lisbon School of Economics and Management, Portugal "Can Fiscal Rules Stringency Curb Corruption In Developing Countries ?" Erudite - Université Paris-Est Créteil, France Cyclicality Of Tax Expenditures Hebrew University of Jerusalem, Israel |
G12: Taxation at the Top: Earnings, Compensation, and Giving Location: Room 113 (Francesinhas 1) Tax Reform and Nonprofit Funding: Evidence from Korea’s Shift from Donation Deductions to Tax Credits 1: Dongguk University, Korea, Republic of (South Korea); 2: Chung-Ang University Taxes And The Compensation Of Nonprofit Leaders Williams College, United States of America Taxing High Wages: Evidence from the Netherlands 1: UC Berkeley, United States of America; 2: Leiden University Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada 1: McMaster University, Canada; CESifo; IZA; 2: Government of Nova Scotia |
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| G13: Tax Transparency, Revolving Doors, and Cryptocurrency Location: Room 114 (Francesinhas 1) Comparing the Effectiveness of Anti-BEPS Measures: Evidence from Austrian Tax Returns WU Vienna University of Economics and Business, Austria Tax Transparency and Cryptocurrency Price Responses to Automatic Exchange of Information 1: Charles University, Czech Republic (Czechia); 2: Individual Researcher; 3: Namibia Statistics Agency From Tax Authority to Tax Advisor: Revolving Doors and the Market for Fiscal Expertise 1: Institute for Social Research, Norway; 2: VATT Institute for Economic Research Forgiveness or Loophole? Evaluating The Effect Of Zambia's Tax Amnesty Programme On Compliance Stellenbosch University |
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| 7:30pm - 10:00pm |
Social Program III: Conference Dinner incl. Awards Location: Kais Restaurant (https://maps.app.goo.gl/8kaSd68xxjKWXBAS7) |
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