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, 11:40:18am WEST
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Daily Overview |
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D15: Macroeconomic Policy in Open and Transforming Economies Location: Room 118 (Francesinhas 1) | |
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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 We evaluate whether India’s 2016 demonetization generated lasting improvements in tax compliance. Using the synthetic control method and cross-country panel data from 2005–2022, we find a statistically significant and persistent increase in sales and production tax revenues, which directly reflect recorded transactions in a cash-intensive economy, following demonetization. To assess whether this increase reflects improved tax compliance, rather than contemporaneous policy changes that altered the structure of indirect taxation, we examine income- and profit-based taxation as a falsification test and find no comparable long-run change. Moreover, cash usage declined and digital payments increased in 2016–2017, but both reverted to pre-demonetization trends thereafter, with no evidence of a decline in the size of the informal economy. Thus, demonetization itself did not generate durable improvements in tax compliance.
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