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: 17th Sept 2026, 11:39:59am WEST
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Daily Overview |
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G13: Tax Transparency, Revolving Doors, and Cryptocurrency Location: Room 114 (Francesinhas 1) | |
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Forgiveness or Loophole? Evaluating The Effect Of Zambia's Tax Amnesty Programme On Compliance Stellenbosch University This paper examines the efficacy of tax amnesty programmes in developing countries using administrative tax data from Zambia. I assess the impact of the 2017 tax amnesty programme on compliance among small and medium-sized firms. I find that programme eligibility increases compliance on the extensive margin, raising the probability of reporting positive sales by 17–17.9 percent and of making a tax payment by 16.5 percent. However, the amnesty has no significant effect on reported sales or taxes paid on the intensive margin. Among enrolled firms, the programme generates short-lived improvements in on-time filing and sales reporting, while on-time payment and tax payments remain largely unaffected. A cost-benefit analysis shows that the fiscal cost of waived penalties and interest exceeds the additional revenue generated. The finding suggests the amnesty acted as a temporary compliance stimulus rather than a sustainable revenue-enhancing intervention, highlighting the need for ex-ante evaluation and improved compliance initiatives.
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