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).
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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, 11:37:15am WEST
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Daily Overview |
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F01: Digital Payments, Technology and Tax Compliance Location: Room 101 (Francesinhas 1) | |
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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 We study underreporting of business income in Denmark using transaction-level data from a mobile money transfer app. In cross-sectional analysis as well as in event-studies, we find that business owners receive significantly more mobile transfers on their personal accounts than employees. We argue that these excess transfers are likely to reflect customer payments, which are subject to little monitoring by the tax authorities and are unlikely to be reported as income. We show that mobile transfers are particularly prevalent among business owners at the bottom of the income distribution and discuss the implications for the measurement of inequality.
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